The following information describes a companys usage of direct labor in a recent period. The total direct labor variance is:

Actual hours used	46,000
Actual rate per hour	$ 10.00
Standard rate per hour	$ 9.70
Standard hours for units produced	48,000

• $5,600 favorable.

• $19,400 favorable.

• $13,800 unfavorable.

• $13,800 favorable.

• $5,600 unfavorable.

2,)

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct materials variance.

Direct materials standard (3 pounds @ $3/pound)	$ 9	per finished unit
Actual direct materials used	78,000	pounds
Actual finished units produced	25,000	units
Actual cost of direct materials used	$ 227,380

• $9,000 favorable.

• $2,380 unfavorable.

• $6,620 favorable.

• $9,000 unfavorable.

• $2,380 favorable.

3.) Summerlin Company budgeted 5,100 pounds of material costing $5.00 per pound to produce 2,100 units. The company actually used 5,600 pounds that cost $5.10 per pound to produce 2,100 units. What is the direct materials quantity variance?

• $2,550 unfavorable.

• $560 unfavorable.

• $2,500 unfavorable.

• $510 unfavorable.

• $3,060 unfavorable.