Orient Company has developed the following standards for one of its products: Direct materials 10 pounds x $8 per pound Direct labor 6 hours x $20 per hour Variable overhead 6 hours x $6 per hour The following activities occurred during the month of November: Materials purchased 8,000 pounds costing $70,000 Materials used 6,500 pounds Units produced 600 units Direct labor 4,200 hours costing $75,600 Actual variable overhead $26,400 The company records materials price variances at the time of purchase.

____ 1. Refer to Figure 9-7. Orient's materials price variance would be a. $22,000 unfavorable b. $18,000 unfavorable c. $6,000 unfavorable d. $4,000 unfavorable

____ 2. Refer to Figure 9-7. Orient's materials usage variance would be a. $22,000 unfavorable b. $12,000 favorable c. $10,000 unfavorable d. $4,000 unfavorable

____ 3. Refer to Figure 9-7. Orient's labor rate variance would be a. $12,000 unfavorable b. $12,000 favorable c. $8,400 favorable d. $3,600 unfavorable

____ 4. Refer to Figure 9-7. Orient's labor efficiency variance would be a. $12,000 unfavorable b. $12,000 favorable c. $8,400 favorable d. $3,600 unfavorable

____ 5. Refer to Figure 9-7. Orient's variable overhead spending variance would be a. $4,800 favorable b. $4,800 unfavorable c. $3,600 unfavorable d. $1,200 unfavorable

____ 6. Refer to Figure 9-7. Orient's variable overhead efficiency variance would be a. $1,200 unfavorable b. $3,600 unfavorable c. $4,800 unfavorable d. $4,800 favorable

7. Lisle Manufacturing has developed the following standards for one of its products: S