Kirland and Ellis is a legal service firm that uses process costing. The firm worked on a total of 1,700 cases this month, 800 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $214,000 in direct labor and manufacturing overhead costs during the period, and had $6,400 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was the cost per equivalent unit? Multiple Choice O $129.65 0 $164.48 $164.48 $142.67 $190.00 Starbucks Corporation is a successful adopter of the standard costing system. Starbucks has a materials standard of 1 pound per unit of output. Each pound has a standard price of $27 per pound. During July, Starbucks paid $137,000 for 4,990 pounds, which it used to produce 4,760 units. What is the direct materials price variance? Multiple Choice $8,480 unfavorable O $2,270 unfavorable O $9,850 unfavorable O O $1,370 favorable