The following materials standards have been established for a particular product: Standard quantity per unit of output 5.6 meters Standard price $18.20 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased and used Actual cost of materials purchased Actual output 9.000 meters $ 170,550 1,500 units What is the materials price variance for the month? 0 $6,750 U $9,400 U $14,250 U $3,790 U Given the following information, what is the Direct Labor Spending Variance? Actual Results Flexible Budget Master Budget Direct Labor Cost $ 95,420 $ 105,100 $ 96,000 0 $9,100 U O $9,680 F 0 $9,680 U O $9,100 F Using the following information, calculate the direct labor efficiency variance. Quantity Price per Activity Cost per unit of output (in hours) hour (in units of output) 2 Standard Standard Actual $12.00 $13.50 $24.00 $28.35 25,000 27,000 2.1 Actual $85,050 F O $32.400 F 0 $85,050 0 0 $32 400 U A total of 6,850 kilograms of a raw material was purchased at a total actual cost of $21.920. The materials price variance was $1.370 favorable. The standard price per kilogram for the raw material must be: O $ 0.20 O $ 3.20 $ 3.40 $ 3.00 Assume Sad Times Company is an investment center and provided the following information about performance this last year. Operating Assets (Beginning of Year) $325,000 Operating Assets (End of Year) $ 275,000 Net Operating Income $ 60,000 Sales $1,000,000 What is Sad Times Company's Return on Investment (ROI)? 0 20% 06% 333% O 12%