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Springsteen Company manufactures guitars. The company uses a standard, job$-$order cost$-$accounting

system in two production departments. In the Construction Department, the wooden guitars are built by

highly skilled craftsmen and coated with several layers of lacquer. Then the units are transferred to the

Finishing Department, where the bridge of the guitar is attached and the strings are installed. The guitars

also are tuned and inspected in the Finishing Department. The diagram below depicts the production

process.

Each finished guitar contains seven pounds of veneered wood. In addition, one pound of wood is typically

wasted in the production process. The veneered wood used in the guitars has a standard price of $$13$ per

pound. The other parts needed to complete each guitar, such as the bridge and strings, cost $$16$ per guitar.

The labor standards for Springsteen's two production departments are as follows:

Construction Department: $6$ hours of direct labor at $$20$ per hour

Finishing Department: $4$ hours of direct labor at $$16$ per hour

The following pertains to the month of July.

There were no beginning or ending work$-$in$-$process inventories in either production department.

There was no beginning finished$-$goods inventory.

Actual production was $680$ guitars, and $480$ guitars were sold on account for $$490$ each.

The company purchased $7,800$ pounds of veneered wood at a price of $$13\mathrm{.}50$ per pound.

Actual usage of veneered wood was $6,300$ pounds of the wood purchased during July.

Enough parts $($bridges and strings$)$ to finish $780$ guitars were purchased at a cost of $$9,180.$

The Construction Department used $3,800$ direct$-$labor hours. The total direct$-$labor cost in the

Construction Department was $$72,200.$

The Finishing Department used $2,850$ direct$-$labor hours. The total direct$-$labor cost in that department

was $$48,450.$

There were no direct$-$material variances in the Finishing Department.

Complete the table below that compute the July direct$-$material and direct$-$labor variances in the Construction

Department and the July direct$-$labor variances in the Finishing Department. $($Refer to Exhibit $10-2,$ Exhibit $10-3$ and

Exhibit $10-4$ for guidance.$)$

Complete this question by entering your answers in the tabs below.

Complete the table below that compute the July direct$-$labor rate and efficiency variances in the Construction Department.

$($Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$

zero variance$).$ Round "Actual Rate" and "Standard Rate" to $2$ decimal places.$)$