Q13 to Q20 use this case: Martin Co. gathered the following actual results for the current month: Actual Units produced 3,000 Direct materials purchased and used (5,400 lbs.) $21,600 Direct labor cost (4,600 hours actual) $36,800 Manufacturing overhead costs incurred: $37,650 [=Variable $16,250 and Fixed $21,400] Machine hours (610 hours actual) The Static original budgeted production was 3,500 units. The Input standards were: Std Quantity x Std Price per input =Std Cost per Output U Direct materials 2 lbs./Output unit x $4.25/lb. Direct labor 1.5 hrs./Output unit x $7.50/hr. Variable manufacturing overhead 0.2 Machine hr x $25 per hr = $5 per unit Fixed mfg. overhead [Budget $21,000] 0.2 machine hr x $30 per hr = $6 per unit

Q15. What is the direct material efficiency variance? ____

A. $1350F B. 2550F C. 3900F D. None of these.

Q16. Given the Martin Co. info above, the fixed overhead controllable variance is: ____

A. $400U B. 3000U C. 3400U D. 500U E. None of these.'

Q20. What is the direct labor efficiency variance amount? ____

A.. $2300U B. 750U C. 3050U D. None of these.