Information concerning Johnston Company's direct materials costs is as follows: Standard price per pound $ 7.05 Actual quantity purchased 3,050pounds Actual quantity used in production 2,950pounds Units of product manufactured 760 Materials purchaseprice variancefavorable $ 915 Budget data for the period: Units to manufacture 1,060 Units of direct materials 4,240pounds The direct materials usage variance for the period is: \fInformation concerning Johnston Company's direct materials costs is as follows: Standard price per pound $ 6.65 Actual quantity purchased 2,900pounds Actual quantity used in production 2,800pounds Units of product manufactured 720 Materials purchaseprice variancefavorable $ 875 Budget data for the period: Units to manufacture 1,020 Units of direct materials 4,080pounds The actual purchase price per pound of direct materials was: \fThe following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred $ 31,000 Actual fixed overhead cost incurred $ 7,000 Budgeted fixed overhead cost $ 8,000 Actual machine hours 6,000 Standard machine hours allowed for the units manufactured 4,100 Denominator volumemachine hours 6,500 Standard variable overhead rate per machine hour $ 3 The total actual variable factory overhead cost incurred during the year was: \fA company's master budget for October is to manufacture and sell 30,100 units, for a total sales revenue of $272,000, total variable costs of $178,690, and total fixed costs of $24,200. The company actually manufactured and sold 32,100 units, and generated $48,200 of operating income in October. The total flexible-budget variance in October was: (Do not round intermediate calculations.) \fBoard Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 35,500 Standard direct labor hours for units manufactured (SQ) 37,500 Unfavorable direct labor rate variance 14,200 Total payroll for direct labor $ 447,300 The standard direct labor rate per hour (SP) for February was: \fThe following budget data pertain to the Machining Department of Grind Company: Maximum capacity 57 , 000 units Machine hours per unit 2 . 50 Variable factory overhead $ 4 . 60 per machine hour Fixed factory overhead $ 430 , 100 The company prepared the budget at 85% ofthe maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production. The budgeted total factory overhead for the Machining Department is: \fBoard Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 36,500 Standard direct labor hours for units manufactured (SQ) 38,000 Unfavorable direct labor rate variance $ 14,600 Total payroll for direct labor $ 532,900 The direct labor efficiency variance in February was: \fThe following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred $ 33,000 Actual fixed overhead cost incurred $ 7,000 Budgeted fixed overhead cost $ 9,000 Actual machine hours 9,000 Standard machine hours allowed for the units manufactured 5,400 Denominator volumemachine hours 6,500 Standard variable overhead rate per machine hour $ 3 The variable factory overhead efficiency variance is: