Standard Amount per Unit

Women's Coats Men's Coats Standard Price per Unit

Filler 4.0 lb. 5.2 lb. $2.00 per lb.

Liner 7.0 yds. 9.4 yds. $8.00 per yds.

Standard labor time 0.40 hr. 0.50 hr.

Women's Coats Men's Coats

Planned production 5,000 units 6,200 units

Standard labor rate $14.00 per hr. $13.00 per hr.

There is no expected beginning or ending inventories.

Women's Coats Men's Coats

Actual production 4,400 5,800

Actual Price per Unit Actual Quantity Hours Used

Filler $1.90 per lb. 48,000

Liner $8.20 per yd. 85,100

ActualLabor Rate Actual Labor Hours Used

Women's Coats $14.10 per hr. 1,825

Men's Coats $13.30 per hr. 2,800

1. Make a variance analyses for both coats and total

• Direct materials price, quantity, and total variance
• Direct labor rate, time, and total variance