Part a) and b) Direct Materials Variances and Analysis 5 I III ' Direct Materials Variance: U nits Produced Direct Materials Materials/Units Produced Units lmllm ___l_l_l__ ___l_l_l__ ___l_l_l__ Provide a possible reason for the favorable or unfavorable Direct Materials Price Variance. Provide a possible reason for the favorable or unfavorable Direct Materials Quantity Variance. Provide a possible reason for the favorable or unfavorable Total Direct Materials Variance. Part c) and d) Direct Labor Variances and Analysis Direct Labor Efficiency Variance Direct Labor Variance: 5 Illlllll Ill-III.\" U nits Produced Dlrect Labor DLH/Unit DL price/unit AQXSP Total Cost DLV ___I_I_I__ Provide a possible reason for the favorable or unfavorable Direct Labor Rate Variance. Provide a possible reason for the favorable or unfavorable Direct Labor Efficiency Variance. Provide a possible reason for the favorable or unfavorable Total Direct Labor Variance. Part e) and fl Overhead Variances and Analysis Variable Overhead Variance: VDH an: SP Direct Labor Spending Efficiech Variance Variance WW... == vambwanurmaomaa ___l_ mm: = ___l ___l ..........o............. ___l_ Provide a possible reason for the favorable or unfavorable Variable Overhead Spending Variance. 2 Provide a possible reason for the favorable or unfavorable Variable Overhead Efficiech Variance. Provide a possible reason for the favorable or unfavorable Total Direct Labor Variance. AP-14B. 4 Champlain Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Champlain's manufacturing costs: Direct Cost Categories Standard Quantity Cost per Input Unit Direct Materials 7.5 pounds per output unit 51 1.25 per pound DirectLabor 0.3 hours per output unit 522 per hour Manufacturing Overhead Cost per Input Unit Variable Manufacturing Overhead $9.50 per Direct Labor Hour 222 Variance Analysis and Standard Costing Chapter 3 By the end of May 2019 Champlain Manufacturing records indicated the following: Direct materials purchased and used $10.95 per pound 92,000 pounds Direct labor $22.50 per hour 4,350 labor hours Total actual variable manufacturing overhead $32,750 Actual production 13,000 output units