The Cox Company uses standard costing. The following data are available for April. Actual quantity of direct materials used 12,000 gallons Standard price of direct materials $5 per gallon Material quantity variance $2.000 favorable The Standard quantity of direct material allowed for April production is: A. 12, 700 gallons B. 12, 400 gallons C. 11, 600 gallons D. 11, 700 gallons The following labor standards have been established for a particular product: Standard labor hours per unit of output 1.5 hours Standard labor rate $17.55 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 5, 300 hours Actual total labor cost $94, 340 Actual output 3, 600 units What is the labor rate variance for the month? A. $1, 325 U B. $1, 755 F C. $1, 325 F D. $1, 755 U Alka Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 29,000 units Budgeted machine-hours 10, 150 hours Budgeted variable manufacturing overhead costs for 10, 150 hours $324, 800 Actual output units produced 31,000 units Actual machine-hours used 14, 400 hours Actual variable manufacturing overhead costs $333, 250 What is the standard variable overhead cost rate per machine hour? A. $11.20 B $23.14 C. $32.00 D. $22.56