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

Direct materials, ? kilograms at $8 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		46,500	units
Actual sales		43,500	units
Materials (115,500 kilograms)		?
Materials price variance		42,000	U
Materials efficiency variance		31,200	U
Direct labor price variance		28,800	U
Direct labor (32,000 hours)		534,400
Underapplied overhead (total)		18,300	U

There are no materials inventories.

Required:

a-1. Complete the standard cost sheet for a game console given below.

Direct materials,		kilograms at $8 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

a-2. Prepare a variance analysis for direct materials and direct labor.

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

b. Assume that all production overhead is fixed and that the $18,300 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts?

	Overhead
Actual
Applied