The following data for the Beta Company pertain to the production of 3,000 teapots during

March: (All materials purchased were used)

Standard Direct Material Price: $5.80 per pound of teapot

Total Actual Cost in Direct Material: $37,862.50

Standard Direct Material Used for unit produced:2 pounds per teapot

Materials Price variance:$325 Unfavourable

Standard Direct Labor Cost is 3 teapots per hour:$21.00 per hour

Actual Direct Labor Cost per hour: $24

Total Actual Cost in Direct Labor:$28,800

Required:

a. What is the actual direct materials per teapot?

b. What is the direct material quantity variance?

c. What is the labour rate variance for direct manufacturing labor?

d. What is the labour efficiency variance of direct manufacturing labor?