Lucas Company has set standards for the manufacturing of clay pots to be $2$ pounds of direct materials, per pot, at a cost of $$3$ per pound. During the current period, $600$ pounds of direct material were purchased for $$1,920.$ All of the direct material was used to manufacture $295$ pots. Lucas' direct materials price variance was

a$.$ $$150(U).$

b$.$ $$120(U).$

c$.$ $$150(F).$

d$.$ $$120(F).$

The direct materials standards for the main product of Duchess Company are $8$:grams of direct material per product at a cost of $$3$ per gram. During April, $980$ grams of direct material were used to produce $120$ products at a direct materials cost of $$2,900.$ The direct materials quantity yariance for April was

a$.$ $$60(F).$

b$.$ $$20(U),$

c$.$ $$60(U).$

d$.$ $$20(F).$

The Lenion Company uses a standard costing system and a flexible budget. The direct labor. standard is $3$ hours per unit at $$6$ per hour. During June, $44,000$ hours were worked to produce $14,000$ units at an actual direct labor cost of $$352,000.$ The direct labor efficiency variance in June was

a$.$ $$12,000(U).$

b$.$ $$16,000(F).$

c$.$ $$16,000($U$).$

d$.$ $$12,000(F).$

Harrison, Inc. has computed direct labor standards for the manufacture of its product to be $4$ hours of labor per product at a cost of $$15$ per hour. During March, Harrison produced $45$ products in $190$ hours and incurred direct labor costs of $$2,755.$ Harrison's direct labor rate variance was.

a$.$ $$95(U).$

b$.$ $$90(F).$

c$.$ $$95($F$).$

d$.$ $$90($U$).$