Lin Yun Industries produces car freshener and have the following standard for the production of 10,000 car fresheners per month.Manufacturing overhead is based on budgeted direct labor hours of 2,500 on its productions of 10,000 car fresheners per month.Standard variable manufacturing overhead is $4.00 per direct labor hours while fixed manufacturing overhead total to $10,000 per month.

Resources:

Direct material: 4grams, cost $1,25 per gram cost per unit $5

Direct labor: 0,25 hour, Cost per quantity: 3,000 per direct labor hour, cost per unit $0,75

Variable manufacturing overhead; Quantity per unit: ?, Cost per quantity $4,00 per direct labor hour, Cost per unit: ?

Fixed manufacturing overhead: Quantity per unit: ?, Cost per quantity: ? per direct labor hour, Cost per unit: ?

During the month Lin Yun Industries produced a total of 11,000 fresheners and reported the following production activities:

Material purchased 44,000 grams...............$52,800

Direct material used 38,500 grams.............?

Direct labor hours worked 2,700 hours.........$8,000

Variable manufacturing overhead cost..........$10,600

Fixed manufacturing overhead cost.............$9,700

What is the

Material price variance?

Direct material quantity or usage variance?

Total direct labor variance?

Total variable manufacturing overhead variance?

Total fixed manufacturing overhead variance?