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28. Tommy's Toys produces two types of toys: trains and dolls. Tommy' s uses stainless steel to manufacture the trains and plastic to manufecture the dolls. I Product Names Direct materials information Standard pounds per unit Standard Price (SP) per pound Actual Quantity (AQ) used per unit Actual Price (AP) paid for material Actual Quantity Purchesed (AQP) and used Price variance Quantity variance Flexible budget variance Number of units produced information regarding the usage of steel and plastic for the past ye ar folliows Steel Plastic 1 ib. $1.50 1.5 lbs. $1.25 2,500 lbs. 0.5 lb. 0.75 Ibs. S2.00 1,200 lbs $900 F S206 U S522 F 550 275 What is the 900: 2500 x (#2-se z 500 302 SP O A. B. $5.271b. $2.75/b. ?. $4.18 b. D. $2.44b 29. The standard cost of direct labor per hour is $12.50. One and one half standard direct labor hours are allowed per unit of inished goods, During the current period, 560 units were produced using 1.250 direct labor hours. The direct labor rate ,250 direct labor hours. The direct labor rate variance is $1,000 unfavorable. Calculate O A. $12.50 OB. $32.80 $13.30 O D. $18.75 30. Belle Auto Detailing reported the following results for the past week: Actual number of cars detailed Actual direct labor hours used Actual total direct labor cost 250 625 $6,500 Budgeted number of cars to be detailed Standard direct labor cost per hour Standard direct labor per car 300 $10.00 1.5 What is Belle's direct labor rate variance? O A. $250 favorable O B. S150 unfavorable O c. $250 unfavorable O D. $150 favorable