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Direction: Read, Analyze and Calculate what required. 1. The ABC Company has a standard cost system. In July the company purchased and used 21,400 pounds of direct material at an actual cost of $56,000; the materials quantity variance was $1,560 Unfavorable; and the standard quantity of materials allowed for July production was 20,350 pounds. Compute the materials price variance for July. S 2. The following labor standards have been established for a particular product: Standard Labor - hours per unit of output 3.00 hours Standard Labor rate $ 11.45 per hour The Following Data pertain to operations concerning the product for the last month: Actual Hours Worked 8,200 hours Actual Total Labor Cost $ 91,120 Actual Output 1,350 units Determine the variance and evaluate the cause of labor efficiency variance for the month. 3. The ABC Company has a standard cost system. In July the company purchased and used 18,200 pounds of direct material at an actual cost of $52,000; the materials quantity variance was $1,400 Unfavorable; and the standard quantity of materials allowed for July production was 19,215 pounds. Compute the materials price variance for July. 4. The following labor standards have been established for a particular product: Standard Labor - Hours per unit of output Standard labor rate 2.00 hours $ 12.40 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 7,200 hours Actual Total labor cost $ 88,000 Actual Output 1,550 units Determine the variance and evaluate the cause of labor efficiency variance for the month