The following company information is available:

Direct materials used for production	43,000 gallons
Standard quantity for units produced	41,500 gallons
Standard cost per gallon of direct material	$7.4
Actual cost per gallon of direct material	$8.90

The direct materials quantity variance is:

$11,100 unfavorable.

$75,600 unfavorable.

$1,000 unfavorable.

$64,500 unfavorable.

$75,600 favorable.

Five Rings, Inc, has collected the following data on one of its products:

Direct materials standard (3 lbs.@ $ 1/b.)	$3per finished unit
Total direct materials cost variance unfavorable	$12,700
Actual direct materials used	240,000 lbs
Actual finished units produced	48,000 units

The direct materials quantity variance is:

$132,000 favorable.

$12,700 unfavorable.

$35,300 favorable.

$96,000 unfavorable.

$12,700 favorable.

Use the following data to find the direct labor efficiency variance.

Direct labor standard (4.0 hrs.@ $ 7/hr.)	$28per finished unit
Actual hours worked per unit	3.5 hrs
Actual units produced	5,500 units
Actual rate per hour	$7.25

$22,000 favorable

$4,812 favorable

$22,000 unfavorable

$4,813 unfavorable

$19,250 favorable

Five Rings, Inc, has collected the following data on one of its products:

Direct materials standard (3 lbs.@ $ .75/b.)	$2.25per finished unit
Total direct materials cost variance unfavorable	$10,000
Actual direct materials used	105,000 lbs
Actual finished units produced	21,000 units

The actual cost of the direct materials used is:

$115,000

$105,000

$57,250

$84,000

$74,000

Kermit Enterprises has collected the following data on one of its products:

Direct materials standard (3 lbs.@ $0.75/b.)	$2per finished unit
Total direct materials cost variance favorable	$7,650
Actual direct materials used	155,550 lbs
Actual finished units produced	30,500 units

The direct materials quantity variance is:

$65,194 unfavorable.

$38,150 unfavorable.

$57,544 favorable.

$65,194 favorable.

Based on predicted production of 9,000 units, a company anticipates $91,000 of fixed costs and $90,000 of variable costs. The flexible budget amounts of fixed and variable costs for 7,800 units are:

	$78,867 fixed and $90,000 variable.
	$78,000 fixed and $91,000 variable.
	$78,867 fixed and $78,000 variable.
	$91,000 fixed and $78,000 variable.
	$91,000 fixed and $90,000 variable.

$38,150 favorable.

Bradford Company budgeted 4,800 pounds of material costing $6.6 per pound to produce 2,400 units. The company actually used 12,500 pounds that cost $6.7 per pound to produce 2,400 units.

What is the direct materials price variance?

	$51,590 unfavorable
	$480 unfavorable
	$1,250 unfavorable
	$51,110 unfavorable
	$50,820 unfavorable