irect material

Direct labor

Total

440,250

10,350

$50,600

The standard materials price is $0.70 per pound. The standard direct labor rate is $9.00 per hour. At the end of August, the actual direct materials and direct labor costs were as follows:

Actual direct materials

Actual direct labor

Total

$38,200

9,800

$48,000

There were no direct materials price or direct labor rate variances for August. In addition, assume no changes in the direct materials inventory balances in August. Havasu Printers Company actually produced 21,200 units during August.

Determine the direct materials quantity variance, the direct labor time variance, and the total variance. Enter a favorable variance as a negative amount. and an unfavorable variance as a positive amount.

Direct materials quantity variance

Unfavorable

Direct labor time variance

Unfavorable

Total variance

Unfavorable

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