Information:

Only part 2 needs an answer

On May 1, 2017, Bovar Company began the manufacture of a new paging machine known as Dandy. The company installed a standard costing system to account for manufacturing costs. The standard costs for a unit of Dandy and other information follow: (Click the icon to view the information) Data Table - s 12.00 The standard costs for a unit of Dandy follow: Direct materials (3 lb. at 54 per lb.) Direct manufacturing labor (1/2 hour at $20 per hour) Manufacturing overhead (75% of direct manufacturing labor costs) 10.00 7.50 s 29.50 The following data were obtained from Bovar's records for the month of May: Debit Credit Revenues S 125.000 Accounts payable control (for May's purchases of direct materials) 55.000 Direct materials price variance S 3,500 2.400 Direct materials efficiency variance Direct manufacturing labor price variance Direct manufacturing labor efficiency variance 1,890 2.200 Actual production in May was 4,000 units of Dandy, and actual sales in May were 2.500 units. The amount shown for direct materials price variance applies to materials purchased during May. There was no beginning inventory of materials on May 1, 2017 1. Compute the standard direct manufacturing labor-hours allowed for actual output produced. (Enter rates to two decimal places. Round your final answer to the nearest whole number.) Standard direct manuf. labor-hours allowed for actual output produced Actual units produced Standard DL hours per unit = 4.000 0.50 hours 2.000 hours = 2. Compute the actual direct manufacturing labor-hours worked. (Round your answer to the nearest whole dollar.) Actual direct mfg Flexible budget for DL Efficiency variance ) Budgeted DL rate per hour = labor-hours worked hours