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Question 27 At the end of June, the manager of the B.C. manufacturing plant was provided with the following variance analysis report. Production in units 320,000 337,000 17,000 F Production costs: Direct material $919,509 $937,992 $(18,483) U Direct labour 960,000 982,350 (22,350) U Variable overhead costs 176,000 183,947 (7,947) U Fixed overhead costs 152,000 146,520 5,480 F Total production costs $2,207,509 $2,250,809 $(43,300) U The manager immediately called the production supervisor, demanding an explanation for the large unfavourable variance for the quarter. The production supervisor was puzzled. He thought the cost-cutting measures they had incorporated were beginning to work. He certainly wasn't expecting such a large discrepancy. The standard rates the plant was using with its normal costing system are summarized below. Direct material 1.30 kg per unit $2.20 per kg Direct labour 0.25 hour per unit $12.00 per hour Predetermined overhead rate: Variable 0.25 hour per unit $2.20 per hour Fixed 0.25 hour per unit $1.90 per hour Other relevant information: 1. A total of 445,000 kg of direct materials were purchased during the quarter at a cost of $2.25 per kilogram. 2. A total of 426,360 kg of direct materials were used in production to manufacture 337,000 units. 3. Payroll recorded 83,250 direct labour hours at an average cost of $11.80 per hour. (a1) Calculate the following production variances. Material price variance TA Material quantity variance Labour price variance Labour efficiency variance $ 4 Variable overhead variance $ Neither favourable nor unfavourable Unfavourable LINK TO TEXT LINK TO TEXT LINK TO TEXT Favourable