QUESTION 1 Pouch Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.84 direct labor-hours. The direct labor rate is $9.40 per direct labor hour. The production budget calls for producing 2,100 units in June and 2,200 units in July. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months? 33,953 QUESTION 2 The following data pertains to the month of October for ElmCo. when production was budgeted to be 5,000 units of P90. P90 has standard costs per unit of: 3 lbs. of Direct Materials at a cost of $7.00 per lb.; 0.20 hours of Direct Labor at $18.00 per hour; and Variable Overhead assigned on the basis of 0.05 machine hours at a rate of $50 per machine hour. In October the production of P90 totaled 4,600 units, using 324 machine hours costing a total of $17.066. Determine the variable overhead spending variance. (Negative numbers indicate a favorable variance.) QUESTION 3 The following data pertains to the month of October for Elmco, when production was budgeted to be 5.000 units of P90, P90 has standard costs per unit of: 3 lbs. of Direct Materials at a cost of $7.00 per lb.; 0.20 hours of Direct Labor at $18.00 per hour and Variable Overhead assigned on the basis of 0.05 machine hours at a rate of $50 per machine hour. Actual production of P90 for October was 4.600 units. In October the production of P90 totaled 4,600 units, using 15,100 lbs of material costing a total of $107.778. Determine the direct materials quantity variance. (Negative numbers indicate a favorable variance.)