The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.0 hours $ 15.10 per hour The following data pertain to operations concerning the product for the last month: 8,100 hours Actual hours worked Actual total labor cost Actual output $ 119,880 800 units What is the labor rate variance for the month? A) $11,160 F B) $13,320 U C) $11,160 U D) $2,430 F Catano Corporation pays for 40% of its raw materials purchases in the month of purchase and 60% in the following month. If the budgeted cost of raw materials purchases in July is $256,550 and in August is $278,050, then in August the total budgeted cash disbursements for raw materials purchases is closest to: A) $265,150 B) $153,930 C) $166,830 D) $111,220 The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 5.3 meters $ 17.20 per meter The following data pertain to operations concerning the product for the last month: meters Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 8,100 $ 141,345 7,600 meters 1,400 units What is the materials price variance for the month? A) $3,141 U B) $2,025 U C) $8,600 U D) $8,725 U