On December 1, the company began manufacturing a new widget splitter known as the Widgetron. The company uses a standard costing system to account for manufacturing costs. The standard cost for one Widgetron is as follows:

dm(3lbs a $5 per lb 15

dl (1/2 hour) at 20 per hour 10

manufacturing of (75% of DL costs 7.50

The following data is available from the companys general ledger records for the month of December:

Revenues 125,500

acc pay 68,250

dm price variance 3250

dm usage variance 2500

direct labor variance 1900

direct labor efficiency variance 2000

Actual production during the month was 4,000 units and actual sales were 2,500 units. The amount shown for direct materials price variance applies to materials purchased in December. There was no beginning inventory of materials on December 1.

Required:

Compute each of the following for the month of December:

1. Standard direct labor hours allowed for actual output produced
2. Actual direct labor hours worked
3. Actual direct labor wage rate
4. Standard quantity of direct materials allowed (in pounds)
5. Actual quantity of direct materials used (in pounds)
6. Actual quantity of direct materials purchased (in pounds)