Requirement: 1

Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.2	ounces	$	5.00	per ounce	$	36.00
Direct labor		0.9	hours	$	16.00	per hour	$	14.40
Variable overhead		0.9	hours	$	5.00	per hour	$	4.50

The company reported the following results concerning this product in June.

Originally budgeted output		2,600	units
Actual output		2,200	units
Raw materials used in production		18,000	ounces
Purchases of raw materials		22,100	ounces
Actual direct labor-hours		5,100	hours
Actual cost of raw materials purchases	$	41,100
Actual direct labor cost	$	12,600
Actual variable overhead cost	$	3,300

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for June is:

Requirement: 2

Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.0	ounces	$	3.00	per ounce	$	21.00
Direct labor		0.7	hours	$	14.00	per hour	$	9.80
Variable overhead		0.7	hours	$	9.00	per hour	$	6.30

The company reported the following results concerning this product in June.

Originally budgeted output		2,400	units
Actual output		2,900	units
Raw materials used in production		22,000	ounces
Purchases of raw materials		23,100	ounces
Actual direct labor-hours		4,000	hours
Actual cost of raw materials purchases	$	45,000
Actual direct labor cost	$	12,400
Actual variable overhead cost	$	3,200

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

Requirement: 3

Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.1	ounces	$	4.00	per ounce	$	28.40
Direct labor		0.2	hours	$	11.00	per hour	$	2.20
Variable overhead		0.2	hours	$	4.00	per hour	$	.80

The company reported the following results concerning this product in June.

Originally budgeted output		2,500	units
Actual output		3,000	units
Raw materials used in production		18,300	ounces
Purchases of raw materials		19,400	ounces
Actual direct labor-hours		560	hours
Actual cost of raw materials purchases	$	45,100
Actual direct labor cost	$	12,500
Actual variable overhead cost	$	3,250

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The labor efficiency variance for June is: