The following data pertain to Colgate Palmolive's liquid filling line during the first 10 months of a particular year. The standard ratio of direct-labor hours to machine hours is 4:1. The standard direct-labor rate is $15.98.

Colgate Palmolive: Direct-Labor Efficiency Variance Data*
	Units Produced			Machine Hours			Standard Direct-Labor Hours			Actual Direct-Labor Hours			Direct-Labor Efficiency Variance
January		50,658			174.5			698.00			392.00		$	4,890
February		32,123			109.3			437.20			232.00			3,279
March		186,079			570.0			2,280.00			1,104.00			18,792
April		214,074			726.4			2,905.60			1,522.75			22,098
May		49,290			169.0			676.00			382.00			4,698
June		83,066			250.0			1,000.00			572.50			6,831
July		36,568			113.0			452.00			301.00			2,413
August		33,843			105.0			420.00			356.50			1,015
September		32,010			105.0			420.00			354.50			1,047
October		28,641			81.0			324.00			194.00			2,077

*Source of data: Alan S. Levitan and Sidney J. Baxendale, "Analyzing the Labor Efficiency Variance to Signal Process Engineering Problems," Journal of Cost Management 6, no. 2 (Summer 1992), p. 70.

Required:

1-a.	Which of the following amounts did Colgate Palmolive use in calculating its standard direct labor hours for the month of January? (Select all that apply.)

Units produced [ ]

Machine hours [ ]

Actual direct labor hours [ ]

Standard ratio of direct labor hours to machine hours [ ]

1-b.	Which of the following amounts did Colgate Palmolive use in calculating its direct-labor efficiency variance for the month of January? (Select all that apply.)

Units produced [ ]

Standard direct labor hours [ ]

Actual direct labor hours [ ]

Standard direct labor rate [ ]

2.	Calculate the following amounts.

a.

The standard direct-labor cost for each of the 10 months. (Round intermediate calculation to 2 decimal places and final answers to nearest whole dollar amount.)

	Standard direct labor cost
January
February
March
April
May
June
July
August
September
October

b.

For each month, 20 percent of the standard direct-labor cost. (Round your final answers to the nearest whole dollar amount.)

	20% of Standard direct labor cost
January
February
March
April
May
June
July
August
September
October

3.	Suppose management investigates all variances in excess of 20 percent of standard cost. Which months contain a variance that would be investigated? (Select all that apply.)

January
February
March
April
May
June
July
August
September
October

6.	Which of the following could be a reason why the direct-labor efficiency variances for March, April and June are larger than in the other months?
	The actual direct-labor rate was significantly higher.Production volume was significantly higher.The standard direct-labor rate was significantly higher.