1. The following direct labor information pertains to the manufacture of Granny: Time required to make one unit - 2 DL hrs; Number of direct labor workers - 50 workers; number of productive hours per week, per worker - 40 hours; weekly wages per worker - P500; Workers' benefits treated as DL costs - 20% of wages. What is the standard direct labor cost per unit of product Granny? (Ex. 12345)
2. The following information pertains to Boomerang Company's direct labor for March: Standard DL hours-21,000; Actual DL hours - 20,000; Labor rate variance - P8,400 Favorable; Standard labor rate / hr is P6.30. What was the total actual labor cost for March? ( Ex. 12345)
3. The following information pertains to Blue Lion Co's 202x manufacturing operations: Standard direct labor hours/unit is 2; Actual direct labor hours is 10,500; Number of units produced is 5,000; standard variable OH/ Hr is P3 and Actual variable OH is P28,000. The company's variable overhead efficiency variance must be: ( Ex. 12345 unfavorable)
4. A. The Six-C Corporation uses a standard costing system in which variable factory overhead is assigned to production on the basis of the number of machine setups. The following data pertain to one month's operations: Manufacturing overhead cost incurred - P70,000; Total Variable Overhead variance - P4,550 favorable; Standard machine setups allowed for actual production -3,550; Actual machine setups incurred - 3,500. The standard variable overhead rate per machine setup is:( Ex. 12345)

B. Using the data of Six-C Corporation, the variable overhead spending variance is:( Ex. 12345 unfavorable)