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The following data for a pottery company pertain to the production of 2,000 clay pots during July. Direct Materials (all materials purchased were used): Standard

The following data for a pottery company pertain to the production

of 2,000 clay pots during July.

Direct Materials (all materials purchased were used):

Standard cost: $2.00 per kilogram of clay

Total actual cost: $10,640

Standard cost allowed for units produced was $12,000

Materials quantity variance was $800 favourable

Direct Manufacturing Labour:

Standard cost is 2 pots per hour at $24.00 per hour

Actual cost per hour was $24.50

Actual labour was 1028 hours

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a. What is the standard direct material amount per pot (in Kilograms)?

b. What is the materials price variance?

None of the other answers are correct

$1,040 favourable

$560 unfavourable

$800 unfavourable

$800 favourable

$560 favourable

c. What is the labour efficiency variance?

$500 unfavourable

$672 favourable

$672 unfavourable

None of the other answers are correct

$28 favourable

$500 favourable

d. What is the labour rate variance?

$486 favourable

$672 unfavourable

None of the other answers are correct

$186 favourable

$486 unfavourable

$514 favourable

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