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Q-10: Following information is given for a company for the month of April 2021. Standard Cost Actual Cost $14.40 $14.74 7.20 QUAN Direct materials: Standard: 4.0 yards at $3.60 per yard ... Actual: 4.4 yards at $3.35 per yard. Direct labour: Standard: 1.6 hours at $4.50 per hour Actual: 1.4 hours at $4.65 per hour Variable manufacturing overhead: Standard: 1.6 hours at $1.80 per hour Actual: 1.4 hours at $2.15 per hour Total cost per unit 6.51 2.88 SU SAN 3.01 $24.26 $24.48 During April 2021, the company produced 4,800 units of product. A comparison of standard and actual costs for the period on a total cost basis is given below: Actual costs: (4,800 units at $24.26). $116,448 Standard costs: (4,800 units at $24.48) 117,504 The records showed that during the month of April 2021 the material purchased was 19,500 yard and used in production. Required: a) For direct materials, compute the price and quantity variances for the period. b) For direct labor, compute the rate and efficiency variances. c) Compute the variable manufacturing overhead spending and efficiency variances. END of the EXAM