Judd Company usos standard costs for hs manufacturing division, sandards specty 0.1 drect labor hours per wit of product. The allocation base for variatie overhead costs is direct labor bours. At the begiving of the year, the stric budget for variable overhead cesta ncluded the following dala Production voluma Dudgeted variable overhead costs Budgeted reci labor hours At the end of the year, actual dels were as follows Production volume Actual variable overhead costs Actual droct labor hours OA $4,631 U OB. $15.300 F OC. $13.500 U OD. 56.650 F What is the variable overhead cost var noe? (Round any intermediale calculation is the nearest cent, and your frel wwwer to the nearest deler) 6.500 units $13.500 6:20 hours A $25,640 F O B. $5,400 U OC. $10,000 U OD. $5,400 F 4.200 un $15.300 490 hours Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $34 an hour. During the most recent year, 540 returns were completed with the labor cost totaling $44,000. The actual labor cost was $44 per hour during that period. The actual number of labor hours was 1,000. What is the direct labor cost variance? OA $25,000 F OB B. $0,500 F OC C. $4,000 F OD. D. $11,000 F E OA. $5.00 OB. $9.40 OC. $5.40 D. $10.40 The management of Guardian Fire Alarms has calculated the following variances. Direct malarials onst variance Direct materials efficiency variance Direct labor cost variance XES Direct labor efficiency variance 12,500 U Total variable overhead variance 8,000 F Total fized overhead variance 3.000 F What is the total direct materials variance of the company? $10,000 U 35,000 F 10,500 F GOLD Oak Valley Company, a custom cabinet manufacturing company, is setting standard costs for one of its products. The main material is cedar wood, sold by the square foot. The current cost of cedar wood is $5.00 per square foot from the supplier. Delivery costs are $0.40 per square foot. Carpenters' wages are $25.00 per hour. Payroll costs are $4.00 per hour, and benefits are $5.00 per hour. How much is the direct materials standard cost per square foot? CTED

A. ta a. traxin C. 210500 b. ss cosp coel variance? A. 525,40F B. $5,400U C. $10.000u D. 55.400F The mana gament ef Guardian Fire Alarmn han caliculated the folkowing varsencen: What is the sotel areet meteriale warlance of the cormpany? A. 525.000F n. sen,sinF c. 54,000% D. 511,000F Oak Valey Company, a custom cabinet manufacturing company, is selting standard costs for one of its products. The main material is cedar wood, sold by the square foot. The current cost of ceder wood is $5.00 per square foot from the supplier. Delvery costs are $0.40 per square foot. Carpenters' wages are $25.00 per hour. Payroll costs are $4.00 per hour, and benefits are $5.00 per hour. How much is the direct materials standard cost per square foon? A. $5.00 B. $9.40 C. $5.40 D. $10.40