Please answer all three questions.

QUESTIONS Product X has a standard material specification follows: 5kg of Material A at 15 per kg Last month 700 units of Product X were manufactured, using 3,800 kg of Material A which cost 40,500. Calculate the material usage variance: a 4,500 Adverse b.3,500 Adverse c. 4,000 Favourable d. 12,000 Adverse QUESTION 9 Ria Ltd is considering a once-off project proposed by a client. It would require 900 units of Material A. Ria already has 500 units of Material A in stock as a result of over-buying. No other use could be found for Material A. The following cost information is available for Material A: 4.20 Book Value of Units in Stock Realisable Value 4.00 Replacement Cost 6.00 Calculate the cost of Material A that is required for the project using a relevant costing approach. a. 4,200 b. 1,800 C. 5,400 d. 4320 QUESTION 7 Boyle Corporation has provided the following data concerning its overhead costs for the forthcoming period: Wages and salaries 260,000 Depreciation 200,000 Rent 100,000 560,000 Total The company uses an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Activity Cost Pool Total Activity Cost Driver Assembly 50,000 labour hours Sales order processing 600 orders Other 400 repairs The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Sales order Processing Other 40% 3096 Total Assembly 30% 100% Wages and salaries Depreciation Rent 30% 35% 35% 100% 45% 30% 25% 100% The activity cost driver rate for the Sales Order Processing activity cost pool is closest to: a. 600 per order b. 340 per order c. 933 per order d. 672 per order