Please answer the attached accounting questions. There is a list of Multiple choice questions in the attached file.

Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours per unit of product Budgeted finished units for the period Number of finished units produced Standard rate per direct labor hour (SP) Direct labor costs incurred Actual wage rate per direct labor hour (AP) 1.8 5,300 4,500 $18.00 $183,000 $15.80 The total direct labor variance for October was: $37,200 unfavorable $25,481 favorable $62,681 favorable $62,681 unfavorable $72,681 unfavorable Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of FPS Number of units of Flex 10 manufactured PFS purchased PFS used Total actual cost of FPS used Direct materials usage variance - unfavorable 5,600 51,500 pounds 4,500 48,690 pounds 44,600 pounds $250,390 $23,780 The cost of PPS in the flexible budget for the number of units manufactured this period is: $329,778 $273,352 $250,390 $305,998 $289,879 Information concerning Johnston Co.'s direct materials costs is as follows: Standard price per pound Actual quantity purchased Actual quantity used in production Units of production manufactured Materials purchased-price variance - favorable Budget data for the period Units to manufacture Units of direct materials $7.18 3,186 3,112 770 $942 1,100 4,500 The direct materials usage variance for the period is: $273 favorable $373 unfavorable $423 unfavorable $373 favorable $273 unfavorable Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) Total payroll for direct labor Direct labor efficiency variance 54,400 55,900 $695,880 $16,000 The actual direct labor rate per hour (AP) is: $13.79 $12.79 $12.23 $10.67 $11.67 Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) 62,700 65,400 Total payroll for direct labor Direct labor efficiency variance $804,320 $18,800 The direct labor rate variance is: $377,742 unfavorable $367,742 unfavorable $455,378 unfavorable $367,742 favorable $357,742 favorable Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost/payroll for April Labor rate variance Labor efficiency variance Actual direct labor hours worked (AQ) $21,000 $4,200 favorable $2,530 unfavorable 1,100 Prokp's total standard direct labor cost for the output in April was: $25,400 $23,568 $25,200 $21,000 $22,670 Ventura uses a just-in-time (JIT) manufacturing system for all of its materials, components, and products. The master budget of the company for June called for use of 11,900 square feet of materials, while the flexible budget for the actual The actual total quantity of materials purchased during the month was: 56,750 11,900 11,250 11,000 56,500 Matinna Co. maintains no inventories and has the following data pertaining to one of its direct materials in July: Standard quantity of direct materials for the units manufactured Direct materials purchases - actual cost Standard price per unit of direct materials (AP) Direct material efficiency variance - favorable 31,000 $64,900 $2.00 $4,600 All materials purchased during the month were issued to production. What was the company's direct materials flexible-budget (FB) variance for July? $4,600 favorable $2,900 unfavorable $7,500 unfavorable $8,000 unfavorable $7,500 favorable Europa Company manufactures only one product. Presented below is direct labor information for November. Standard direct labor hours per unit of product Number of finished units produced Standard wage rate per direct labor hour (SP) Total direct labor payroll for the period Actual wage rate per direct labor hour worked (AP) The labor rate variance in November for the output produced is: $130,381 unfavorable $81,389 favorable 2.80 5,710 $16.40 $311,195 $13.00 $48,992 unfavorable $81,389 unfavorable $82,389 unfavorable Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) Total payroll for direct labor Direct labor efficiency variance 61,770 63,700 $802,680 $18,200 The direct labor flexible-budget variance is: $600,694 unfavorable $201,986 unfavorable $202,086 favorable $210,186 favorable $230,186 unfavorable Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are Materials: (4.30 kilograms $10.50 per kilogram) $45.15 Labor: (4.30 hours $19.40 per hour) $83.42 s In-process beginning inventory In-process ending inventory - 100.00% complete as to labor Units completed Budgeted output Purchases of materials in kilograms (AQ) Total actual labor costs incurred Direct labor hours worked (AQ) Materials purchase-price variance Increase in materials inventory in July Beginning inventory of materials none 1,100 units 7,690 units 8,500 units 32,000 $555,300 29,800 hours $3,200 unfavorable 1,590 kilograms none The sales volume variance, measured in terms of direct labor cost, for July was: $24,192 favorable $3,200 unfavorable $22,820 favorable $3,041 unfavorable $155,142 favorable Europa Company manufactures only one product. Presented below is direct labor information for November. Standard direct labor hours per unit of product Number of finished units produced Standard wage rate per direct labor hour (SP) Total direct labor payroll for the period Actual wage rate per direct labor hour worked (AP) 3.40 6,890 $20.40 $381,778 $16.00 The direct labor flexible-budget variance is: $104,989 favorable $104,989 unfavorable $96,112 favorable $104,989 unfavorable $8,877 unfavorable In September, Larson Inc. sold 38,000 units of its only product for $224,000 and incurred a total cost of $211,000, of which $23,200 is fixed costs. The flexible budget for September showed total sales of $280,000. Among variances of the period were: total variable cost flexible-budget variance, $7,500U; total flexible-budget variance, $58,500U; and, sales volume variance, in terms of contribution margin, $25,600U. The total amount of variable costs in the flexible budget for September was: $181,900 $183,500 $180,300 $182,700 $181,100 Sheldon Company manufactures only one product and uses a standard cost system. During the past month, the manufacturing operations had the following variances: Direct labor rate variance = $29,000 Favorable. Direct labor efficiency variance = $48,000 Unfavorable. Sheldon allows 4.70 standard direct labor hours per unit produced, and its standard direct labor hourly rate is $47. During the month, the company used 24.00% more direct labor hours than the standard allowed. What was the number of units produced for the month? 1,205 1,105 1,005 1,305 905 Pokeman Bunch Inc., manufactures PokeMonster figures and has the following data from its operation for the year just completed. Actual Units Sales (dollars) Variable cost Contribution margin Fixed cost Operating income Flexible Budget A 1,390 $85,200 B Master Budget 1,120 C $16,600 F E $54,000 $1,380 U F D $4,600 $7,010 The amount C is: $18,441 $10,051 $68,139 $45,523 $85,459 Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of FPS Number of units of Flex 10 manufactured PFS purchased PFS used Total actual cost of FPS used Direct materials usage variance - unfavorable 3,900 36,100 pounds 3,200 34,860 pounds 31,800 pounds $179,558 $17,140 The direct materials purchase-price variance is: $17,140 favorable $77,311 unfavorable $87,311 favorable $77,311 favorable $17,140 unfavorable Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: (3.40 kilograms $8.60 per kilogram) $29.24 Labor: (3.50 hours $15.30 per hour) $53.55 All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July: In-process beginning inventory In-process ending inventory - 80.00% complete as to labor Units completed Budgeted output Purchases of materials in kilograms (AQ) Total actual labor costs incurred Direct labor hours worked (AQ) Materials purchase-price variance Increase in materials inventory in July Beginning inventory of materials none 800 units 6,110 units 7,000 units 25,000 $443,500 23,800 hours $2,600 unfavorable 1,280 kilograms none The actual total cost of direct materials used in production during July was: $364,140 $443,500 $202,048 $206,459 $203,992 In September, Larson Inc. sold 42,000 units of its only product for $255,000 and incurred a total cost of $236,300, of which $26,100 is fixed costs. The flexible budget for September showed total sales of $310,000. Among variances of the period were: total variable cost flexible-budget variance, $8,400U; total flexible-budget variance, $66,400U; and, sales volume variance, in terms of contribution margin, $28,300U. The actual amount of operating income earned in September was: $18,700 $19,500 $20,300 $21,100 $21,900 Roncy Manufacturing uses enhanced powder plastics (EPP) to manufacture high-pressure boards, DuraPlastic. Information concerning its operation in June was as follows: Master budget units of Dura-Plastic to manufacture Units of Dura-Plastic actually manufactured Budgeted amount of EPP to purchase EPP material actually purchased EPP material actually used in production Standard cost of EPP actually used in production Standard quantity of EPP per unit of Dura-Plastic Cost of EPP purchased 9,500 10,700 84,000 oz 90,200 oz 85,200 oz $568,060 8.9 oz $690,468 The direct materials usage (efficiency) variance for June was: $67,874 favorable $89,071 unfavorable $90,071 unfavorable $66,874 favorable $22,197 favorable Joe Malay received the following report on the Division's operation for the month of August: Direct labor rate variance = $23,500 unfavorable. Direct labor efficiency variance = $66,000 (?) The standard calls for 2.80 direct labor hours per unit of output at $26.90 per labor hour. The standard direct labor hours for the units manufactured is 19.00% more than the total direct labor hours actually worked in August. What was the total standard cost applied to production? $293,526 $413,368 $370,868 $347,368 $42,500 Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of FPS Number of units of Flex 10 manufactured PFS purchased PFS used Total actual cost of FPS used Direct materials usage variance - unfavorable 5,100 46,500 pounds 4,100 43,910 pounds 39,500 pounds $223,700 $21,880 The actual purchase price per pound of PPS used is: $10.33 $5.66 $8.50 $11.33 $6.66 Sheldon Company manufactures only one product and uses a standard cost system. During the past month, the manufacturing operations had the following variances: Direct labor rate variance = $30,000 Favorable. Direct labor efficiency variance = $49,000 Unfavorable. Sheldon allows 4.90 standard direct labor hours per unit produced, and its standard direct labor hourly rate is $49. During the month, the company used 24.00% more direct labor hours than the standard allowed. What was the actual hourly rate for direct labor? $45.19 $43.19 $49.00 $47.19 $51.00 In September, Larson Inc. sold 45,000 units of its only product for $269,000 and incurred a total cost of $252,900, of which $28,600 is fixed costs. The flexible budget for September showed total sales of $340,000. Among variances of the period were: total variable cost flexible-budget variance, $9,100U; total flexible-budget variance, $72,500U; and, sales volume variance, in terms of contribution margin, $30,000U. The sales volume variance, in terms of operating income, is: $40,000 unfavorable $20,000 unfavorable $25,000 unfavorable $30,000 unfavorable $35,000 unfavorable Precilla Company uses a standard costing system that allows 2.20 pounds of direct materials for one finished unit. During July, the company purchased 45,000 pounds of direct materials for $237,000 and manufactured 13,500 finished units. The standard direct materials cost allowed for the units manufactured is $135,000. The performance report shows that Pricilla has an unfavorable direct materials usage variance of $5,600. Also, the company records any price variance for materials at time of purchase. The direct materials purchase-price variance in July is: $32,955 unfavorable $5,600 unfavorable $33,455 unfavorable $32,455 unfavorable $6,600 unfavorable Ventura uses a just-in-time (JIT) manufacturing system for all of its materials, components, and products. The master budget of the company for June called for use of 14,600 square feet of materials, while the flexible budget for the actual output of the month had 13,000 square feet of materials at a standard cost of $12.60 per square foot. Company records show that the actual price paid for the materials used in June was $12.57 per square foot, and that the direct materials purchase-price variance for the month was $1,380. The materials flexible budegt variance for June was: $414,920 unfavorable $416,300 unfavorable $415,800 unfavorable $414,420 unfavorable $1,380 favorable