The following data relate to direct labor costs for the current period:

Standard costs	6,800 hours at $11.30
Actual costs	6,400 hours at $10.10

What is the direct labor time variance?

a.$4,520 unfavorable

b.$4,040 favorable

c.$4,040 unfavorable

d.$4,520 favorable

The following data relate to direct labor costs for the current period:

Standard costs	6,800 hours at $11.30
Actual costs	6,400 hours at $10.10

What is the direct labor time variance?

a.$4,520 unfavorable

b.$4,040 favorable

c.$4,040 unfavorable

d.$4,520 favorable

The standard costs and actual costs for direct materials for the manufacture of 2,290 actual units of product are

Standard Costs
Direct materials	2,290 kilograms @$8.50
Actual Costs
Direct materials	2,400 kilograms @ $8.15

The amount of the direct materials quantity variance is

a.$935 favorable

b.$748 favorable

c.$748 unfavorable

d.$935 unfavorable

The standard costs and actual costs for direct materials for the manufacture of 2,200 actual units of product are

Standard Costs
Direct materials (per completed unit)	1,040 kilograms @$8.62
Actual Costs
Direct materials	2,200 kilograms @ $8.40

Round your final answer to the nearest dollar.

The amount of direct materials price variance is

a.$229 favorable

b.$229 unfavorable

c.$484 favorable

d.$484 unfavorable

Stryker Industries received an offer from an exporter for 26,000 units of product at $19 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data is available:

Domestic unit sales price	$24
Unit manufacturing costs:
Variable	12
Fixed	5

What is the amount of income or loss from acceptance of the offer?

a.$494,000

b.$624,000

c.$182,000

d.$312,000