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Direct Labor Variances Actual Cost Standard Cost AH X AR AH X SR SH X SR 23,560 X 12.43633 23,560 X 12.1 19,840 X 12.1 293,000 285,076 240,064 -7,924 -45,012 Favorable/Unfavorable Direct labor rate variance 7,924 favorable Direct labor efficiency variance 45,012 unfavorable Total direct labor variance 52,936 |unfavorableDirect Material Variances Actual Cost Standard Cost AQ X AP AQ X SP SQ X SP 19,000.00 X 60.84 19,000.00 X 60.00 16,000.00 X 60.00 1, 156,000 1, 140,000.00 960,000.00 (16,000.00) (180,000.00) Favorable/Unfavorable Direct material price variance 16,000.00 favorable Direct material quantity variance 180,000.00 unfavorable Total direct material variance 196,000.00 Unfavorable6) For this question, only consider the four variances (ONLY Variances for material and labor) (1) Materials Price Variance, (2) Material Quantity Variance, (3) Labor Rate Variance, and (4) Labor Efciency Variance. Answer the questions relating to each situation below. a) Situation A: One of Phoenix Company's full-time employees took an extended sick leave amounting to 160 hours. A temporary employee was hired at $14.50 an hour as a replacement. i) Which of the 4 variances was impacted? ii) Would the situation impact the variance Favorable or Unfavorable? iii) Estimate of impact. Phoenix Company Standard Cost Card - Current Year (2019) Qty per Cost per Std. Cost per Unit Input Unit (a) Direct materials 4.00 lbs. X 15.00 60.00 Direct labor 1.24 hrs. 12.10 15.00 Variable Overhead 1.24 hrs. X 5.65 7.00Variable Overhead Variances Actual Variable OH Costs Flexible Budget Standard Cost (VOH applied) AH X AR AH X SR SH X SR 19,000 X 6.49 19,000 X 7 16,000 X 7 123,310 133,000 112,000 9,690 21,000 Favorable/Unfavorable Variable OH spending variance 9,600 favorable Variable OH efficiency variance 21,000 unfavorable Total variable OH variance 11,310 Unfavorable