Sole Purpose Shoe Company is owned and operated by Sarah Charles. The company manufactures casual shoes, with manufacturing facilities in your state. Sarah began the business this year, and while she has a great deal of experience in manufacturing popular and comfortable shoes, she needs some help in evaluating her results for the year, and asks for your help.

Before Sarah makes any changes based on the Budget Performance Report for September, she wants to be sure she understands the results, and has the following questions for you. the September data. Answer questions (1) and (2) below. All questions pertain 1. What caused the total cost variance for direct materials? Check all that apply A factor other than those listed caused the total cost variance for direct materials The unfavorable quantity variance dominated the favorable price variance, causing the total cost variance for direct materials to be unfavorable. The favorable price variance dominated the unfavorable quantity variance, causing the total cost variance for direct materials to be favorable. The actual quantity of direct materials per unit was less than the standard quantity. The actual price for direct materials per unit was less than the standard price 2. What caused the total cost variance for direct labor? Check all that apply The actual rate for labor hours per unit was less than the standard rate A factor other than those listed caused the total cost variance for direct labor. labor hours per unit was less than the standard number. The actual number be unfavorable. The unfavorable rate variance was larger than the favorable time variance, causing the total cost variance for direct labor The favorable time variance was larger than the unfavorable rate variance, causing the total cost variance for direct labor to be favorable