Required information

Use the following information for the Quick Study below.

[The following information applies to the questions displayed below.] BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $16 per kg and 0.35 direct labor hours at $18 per hour. Overhead is assigned at the rate of $32 per direct labor hour.

QS 23-5 Standard cost card LO C1

What amounts would appear on a standard cost card for BatCo?

	Qty per Unit			Cost per Input	Std. Cost per Unit
Direct materials
Direct labor
Overhead

QS 23-6 Cost variances LO C2

Assume the actual cost to manufacture one metal bat is $55.50. Compute the cost variance and classify it as favorable or unfavorable.

	Qty per Unit			Cost per Input	Total
Direct materials
Direct labor
Overhead