Splish Company budgeted the following cost standards for the current year:

Direct materials (2 kg of plastic at $6.00 per kilogram)		$12.00
Direct labour (2 hours at $12 per hour)		24.00
Variable manufacturing overhead		10.05
Fixed manufacturing overhead		6.30
Total standard cost per unit		$52.35

Actual costs for producing 2,730 units were as follows:

Direct materials used		5,980	kg
Direct materials purchased (6,580 kg)		$38,164
Direct labour (6,930 hours)		$67,914
Variable manufacturing costs		$33,000
Fixed manufacturing costs		$17,900

(d)

Calculate the labour quantity variance.

Labour quantity variance

$enter the labour quantity variance in dollars

select an option UnfavourableNeither favourable nor unfavourableFavourable

2.Tidex Company is a manufacturer of cleaning detergent. Cleanx is manufactured on a weekly basis. The following standards have been established to produce 10,000 litres of Cleanx:

Standard direct materials used: 10,000 litres of detergent Standard direct material price per litre $4 Actual direct materials used: 12,000 litres Actual direct material price per litre: $4.35 Calculate the Total Direct Materials Budget Variance (TDMBV).

$8,700 Unfavourable.

$12,200 Favourable.

$40,000 Favourable.

$12,200 Unfavourable.