(Only For Frames)

How much for direct materials-Frames was debited to Work In Process?

7-31 Comprehensive variance analysis, responsibility issues. (CMA, adapted) Ultra, Inc., manufactures a full line of well-known sunglasses frames and lenses. Ultra uses a standard costing system to set attainable standards for direct materials, labor, and overhead costs. Ultra reviews and revises standards annually as necessary. Department managers, whose evaluations and bonuses are affected by their department's performance, are held responsible to explain variances in their department performance reports. Recently, the manufacturing variances in the Delta prestige line of sunglasses have caused some concern. For no apparent reason, unfavorable materials and labor variances have occurred. At the monthly staff meeting, John Puckett, manager of the Image line, will be expected to explain his variances and suggest ways of improving performance. Barton will be asked to explain the following performance report for 2014: Actual Results Units sold Revenues Variable manufacturing costs Fixed manufacturing costs Gross margin 7,300 $576,700 346,604 111,000 119,096 Static-Budget Amounts 7,800 S608,400 273,000 114,000 221,400 Barton collected the following information: Three items comprised the standard variable manufacturing costs in 2014: Direct materials: Frames. Static budget cost of $35,880. The standard input for 2014 is 2.00 ounces per unit. Direct materials: Lenses. Static budget costs of $96,720. The standard input for 2014 is 4.00 ounces per unit. - Direct manufacturing labor: Static budget costs of $140,400. The standard input for 2014 is 1 hour per unit. Assume there are no variable manufacturing overhead costs. The actual variable manufacturing costs in 2014 were as follows Direct materials: Frames. Actual costs of $70,080. Actual ounces used were 4.00 ounces per unit. Direct materials: Lenses. Actual costs of $131,400. Actual ounces used were 6.00 ounces per unit. Direct manufacturing labor: Actual costs of $145,124. The actual labor rate was $14.20 per hour Acti