J&W Corporation manufactures a new electronic game console. The current standard cost sheet for a game console follows.

Direct materials, ? kilograms at $6 per kilogram	$	?	per game
Direct labor, 0.75 hours at ? per hour		?	per game
Overhead, 0.75 hours at ? per hour		?	per game
Total costs	$	39	per game

Assume that the following data appeared in J&Ws records at the end of the past month.

Actual production		44,000	units
Actual sales		41,000	units
Materials (120,500 kilograms)		?
Materials price variance		47,000	U
Materials efficiency variance		23,400	U
Direct labor price variance		18,600	U
Direct labor (31,000 hours)		533,200
Underapplied overhead (total)		18,800	U

There are no materials inventories.

Required:

a-1. Complete the standard cost sheet for a game console given below. a-2. Prepare a variance analysis for direct materials and direct labor. b. Assume that all production overhead is fixed and that the $18,800 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts?

Complete the standard cost sheet for a game console given below. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

Direct materials,	19.20	kilograms at $6 per kilogram		per game
Direct labor, 0.75 hours at	$11.85	per hour		per game
Overhead, 0.75 hours at		per hour		per game
Total costs			$39	per game

Prepare a variance analysis for direct materials and direct labor. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct materials:
Price variance
Efficiency variance
Direct labor:
Price variance
Efficiency variance

Assume that all production overhead is fixed and that the $18,800 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts?

	Overhead
Actual
Applied