1. The following data for the Gnome Garden Supplies Company pertains to the production of 2,000 garden spades during March. Each spade consists of a wooden handle and a metal forged tool that comes in contact with the ground.

Direct Materials (all materials purchased were used):

Standard cost: $1.00 per handle and $3.00 per metal tool.

Total actual cost: $9,000.

Materials flexible-budget quantity variance was $500 unfavorable.

Direct Manufacturing Labor:

Standard cost is 5 garden spades per hour at $20.00 per hour.

Actual cost per hour was $21.00.

Labor rate variance was $375 unfavorable.

Required: (Be sure to note the amount and whether favorable or unfavorable where necessary.)

1. What is the standard direct material amount per garden spade?

2. What is the total DM standard cost allowed for all units produced?

3. What is the total direct materials flexible-budget variance?

4. What is the direct material flexible-budget price variance?

5. What are the total labor hours allowed for all units produced?

6. What is the total actual cost paid for direct manufacturing labor?

What is the direct labor flexible-budget efficiency variance?