The boxes that are cut off to the right are standard price and then standard rate.

Under normal conditions, Sarah spends $8.40 per unit of materials, and it will take 3.60 units of material per pair of shoes. During July, Sole Purpose Shoe Company incurred actual direct materials costs of $61,321 for 6,890 units of direct materials in the production of 2,200 pairs of shoes. Complete the following table, showing the direct materials variance relationships for July for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance. Actual Cost Standard Cost Actual Quantity x Actual Price Actual Quantity Standard Price Standard Quantity X 6,890 8.9 6,890 X 8.4 X ES - Direct Materials Unfavorable Price Favorable Direct Materials Quantity - Variance: Variance: Favorable Total Direct Materials Cost Variance: $ Direct Labor Under normal conditions, Sarah pays her employees $8.50 per hour, and it will take 2.80 hours of labor per pair of shoes. During August, Sole Purpose Shoe Company incurred actual direct labor costs of $65,880 for 7,320 hours of direct labor in the production of 2,100 pairs of shoes. Complete the following table, showing the direct labor variance relationships for August for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable variance, and a positive number for an unfavorable variance. Under normal conditions, Sarah pays her employees $8.50 per hour, and it will take 2.80 hours of labor per pair of shoes. During August, Sole Purpose Shoe Company incurred actual direct labor costs of $65,880 for 7,320 hours of direct labor in the production of 2,100 pairs of shoes. Complete the following table, showing the direct labor variance relationships for August for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable variance, and a positive number for an unfavorable variance. Actual Cost Standard Cost Actual Stan Actual Hours X Actual Hours Standard Rate Standard Hours X Rate RE 7,320 9 6,890 $ 8.5 $ Unfavorable Direct Labor Unfavorable Rate Direct Labor Variance: Rate Variance: $ Total Direct Labor Unfavorable Cost Variance: Budget Performance Report Sarah has learned a lot from you over the past two months, and has compiled the following data for Sole Purpose Shoe Company for September using the techniques you taught her. She would like your help in preparing a Budget Performance Report for September. The company produced 3,000 pairs of shoes that required 10,500 units of material purchased at $8.20 per unit and 8,100 hours of labor at an hourly rate of $8.90 per hour during the month. Actual factory overhead during September was $24,300. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance. Use the data in the following table to prepare the Budget Performance Report for Sole Purpose Shoe Company for September. Standard Price Standard Quantity Standard Cost Per Unit Manufacturing Costs Report Sarah has learned a lot from you over the past two months, and has compiled the following data for Sole Purpose Shoe Company for September using the techniques you taught her. She would like your help in preparing a Budget Performance Report for September. The company produced 3,000 pairs of shoes that required 10,500 units of material purchased at $8.20 per unit and 8,100 hours of labor at an hourly rate of 58.90 per hour during the month. Actual factory overhead during September was $24,300. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance. . Use the data in the following table to prepare the Budget Performance Report for Sale Purpose Shoe Company for September. Standard Standard Standard Cost Manufacturing Costs Price Quantity Per Unit Direct materials $8.40 per unit 3.60 units per pair $30.24 $8.50 per hour 2.80 hours per pair 23.80 Direct labor Factory overhead Jotal standard cost per pair $2.70 per hour 2.80 hours per pair 7.56 $61.60 Sole Purpose Shoe Company Budget Performance Report For the Month Ended September 30 Standard Cost at Actual Volume Cost Variance - (Favorable) Unfavorable Manufacturing Costs Actual Costs Direct materials $ Direct labor Factory overhead Total manufacturing costs $ $