Requirement 1a.

Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below:

	July			August		September
Budgeted sales (in units)	8,300			10,300		12,300
Budgeted production (in units)	9,300			11,800		14,300

Each unit requires 0.9 hours of direct labor, and the average hourly cost of Tracie's direct labor is $19. What is the cost of Tracie Corporation's direct labor in September?

Requirement 1b.

The following materials standards have been established for a particular product:

Standard quantity per unit of output		6.0	meters
Standard price	$	18.30	per meter

The following data pertain to operations concerning the product for the last month:

Actual materials purchased		9,700	meters
Actual cost of materials purchased	$	185,270
Actual materials used in production		9,200	meters
Actual output		1,510	units

What is the materials price variance for the month?