Please help me solve these questions. Thank you!

1. Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		7.6	ounces	$	9.40	per ounce
Direct labor		0.10	hours	$	18.00	per hour
Variable manufacturing overhead		0.10	hours	$	5.30	per hour

The company has reported the following actual results for the product for July:

Actual output		7,600	units
Raw materials purchased		63,000	ounces
Actual cost of raw materials purchased	$	541,800
Raw materials used in production		57,750	ounces
Actual direct labor-hours		820	hours
Actual direct labor cost	$	16,072
Actual variable overhead cost	$	4,592

The raw materials price variance for the month is closest to:

Multiple Choice

$46,200 U

$50,400 F

$46,200 F

$50,400 U

2.Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.5	ounces	$	2.00	per ounce	$	13.00
Direct labor		0.2	hours	$	23.00	per hour	$	4.60
Variable overhead		0.2	hours	$	6.00	per hour	$	1.20

The company reported the following results concerning this product in June.

Originally budgeted output		2,700	units
Actual output		2,800	units
Raw materials used in production		19,380	ounces
Purchases of raw materials		21,400	ounces
Actual direct labor-hours		500	hours
Actual cost of raw materials purchases	$	40,660
Actual direct labor cost	$	12,050
Actual variable overhead cost	$	3,100

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for June is:

Multiple Choice

$2,242 U

$2,242 F

$2,360 U

$2,360 F

3. Kartman Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.5	pounds	$	7.00	per pound	$	45.50
Direct labor		0.6	hours	$	24.00	per hour	$	14.40
Variable overhead		0.6	hours	$	4.00	per hour	$	2.40

In June the company's budgeted production was 3,400 units but the actual production was 3,500 units. The company used 22,150 pounds of the direct material and 2,290 direct labor-hours to produce this output. During the month, the company purchased 25,400 pounds of the direct material at a cost of $170,180. The actual direct labor cost was $57,021 and the actual variable overhead cost was $8,931.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for June is:

Multiple Choice

$4,200 F

$4,200 U

$4,020 U

$4,020 F