Sweet Acacia Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing

costs per unit:

Overhead is applied based on labour hours. The average activity per month is $11,800$ direct labour hours. The company calculates overhead rates based on average activity. Results for the

month of April are as follows:

$($a$)$

$($a$)$

Your answer is correct.

Calculate the direct materials price, usage, and budget variances.

eTextbook and Media

$($b$)$

Calculate the labour price, usage, and budget variances.

eTextbook and Media

eTextbook $1$

eTextbook $2$