Red fish Bay Surfboards manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $231 per board. This includes 30 pounds of direct materials, at the budgeted price of $2 per pound, and 10 hours of direct manufacturing labor, at the budgeted rate of $14.30 per hour. Following are additional data for the month of July:

 

1.) How much for direct materials-Frames was debited to Work In Process?

Units completed Direct material purchases Cost of direct material purchases 5,500 units 160,000 pounds $432,000 Actual direct manufacturing labor-hours 41,000 hours Actual direct labor cost $594,500 Direct materials efficiency variance $ 1,700 F