Mr. Shoe makes clogs. The standard to make a pair of clogs is .75 DL hrs X $20 per DL hr. During the year, they incurred $630,000 of DL costs, worked 3,000 DL hrs. and made 4,100 pairs of clogs. What is the labor efficiency variance? If unfavorable, enter as a negative number (favorable as a positive number).

Mr. Coffee makes coffee grinders. Var MOH is allocated based on Machine Hrs. It takes 2 machine hours to make a grinder, and the variable MOH rate was estimated to be $10 per Mach hr. During the year, Actual variable MOH was $40,000. Machine hours were 3,950 hrs. during the year. 2,050 coffee grinders were produced during the year. What was the Var MOH rate variance? If unfavorable, enter as a negative number; favorable as a positive number.

Alexa had budgeted fix MOH of $50,000 for the year. Alexa allocated fix MOH based on DL Hrs. For the year, Alexa expected 10,000 DL Hrs. At the end of the year, Alexa had actual MOH of $49,000, and actual DL Hrs. of 9,900. What was Alexa's Fix MOH Spending variance? If unfavorable, enter as a negative number, favorable as a positive number.

MMM has a standard for its direct materials of 3 lbs of material @ $15 per lb. to make one unit of inventory. During the year, they purchased and used 6,000 lbs of materials. The materials purchased cost $91,000. MMM made 2,050 units of inventory during the year. The journal entry to record the DM purchased under standard costing would include which of the following?

Credit to Raw Materials 91,000

Debit to Raw Materials 91,000

Debit to Raw Materials 90,000