The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.98; actual, $2.04 Standard yards per unit: standard, 4.63 yards; actual, 4.91 yards Units of production: 9,100 Calculate the direct materials quantity variance.

a.$5,045.04 favorable

b.$5,045.04 unfavorable

c.$5,197.92 unfavorable

d.$5,197.92 favorable

Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 971 units were actually produced. Labor standards were 7.4 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

$2,718.80 unfavorable

$2,718.80 favorable

$7,428.15 unfavorable

$7,428.15 favorable

The following data are given for Bahia Company:

Budgeted production (at 100% of normal capacity)	1,049 units
Actual production	956 units
Materials:
Standard price per pound	$1.93
Standard pounds per completed unit	12
Actual pounds purchased and used in production	11,128
Actual price paid for materials	$22,812
Labor:
Standard hourly labor rate	$14.95 per hour
Standard hours allowed per completed unit	4.6
Actual labor hours worked	4,923.4
Actual total labor costs	$75,082
Overhead:
Actual and budgeted fixed overhead	$1,038,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$137,855
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar.

The fixed factory overhead volume variance is

a.$92,024 unfavorable

b.$92,024 favorable

c.$19,120 unfavorable

d.$19,120 favorable