The following standard costs for the tests have been developed by the company's controller, Landon Bonita, based on performing 2,100 core tests per month.
Direct materials Direct labor Variable overhead Fixed overhead Tutai standard cost per test Standard Price $0.50 per pound $11 per DLH $9 per DLH $16 per DLH Standard Quantity 5 pounds 0.50 DLH 0.50 DLH 1 DLH Standard $2. 50 5. 50 4. 50 16.00 $28. 50 (a) Calculate the direct materials price variance for March. (Round per unit value to 2 decimal places, e. g. 52. 75 and final answer to 0 decimal places, e.g. 5,275. If variance is zero, select "Not Applicable\" and enter 0 for the amounts.) . . . . m Unfavorable v Direct materials price variance $ (b) Calculate the direct materials quantity variance for March. (Round answer to 0 decimal places, e.g. 5,275. if variance is zero, select "Not Applicable" and enter 0 for the amounts.) . Direct materials quantityr variance $ (c) Calculate the direct labor rate variance for March. (Round per unit value to 2 decimal places, e.g. 52. 75 and nal answer to 0 decimal places, e.g. 5,275. if variance is zero, select "Not Applicable" and enter 0 for the amounts.) ." Direct laborratevariance $ Unfavorable ' (cl) Calculate the direct labor efciency variance for March. (Round answer to 0 decimal places, e. g. 5,275. if variance is zero, select \"Not Applicable" and enter 0 for the amounts.) " Direct la bar efCIency variance r (e) Calculate the variable overhead spending variance for March. (Round per unit value to 2 decimal places, e.g. 52. 75 and nal answer to 0 decimal places, e.g. 5,2 75. lf variance is zero, select "Not Applicable" and enter 0 for the amounts.) 320 U f bl Variable overhead spending variance is _ n avora e 1r (f) Calculate the variable overhead efficiency variance for March. (Round answer to 0 decimal places, e. g. 5,275. if variance is zero, select "Not Applicable" and enter 0 for the amounts.) , Variable overhead efciency variance $- avora e (9) Calculate the xed overhead spending variance for March. (Round per unit value to 2 decimal places, e. g. 52.75 and nal answer to 0 decimal places, e.g. 5,275. If variance is zero, select "Not Applicable\" and enter 0 for the amounts.) . _- moi Fixed overhead spending variance $ . 9 l3 l1 :3 m a 4'4 :5 -- 4:24! 44. \"a? 44. .11 44941:] 3:"'4 PM X 6 https://edugen.wi|eyp|us.c... SHARE 25 tartially correct. Try again. struction Consultants performs cement core tests in its Greenville The following standard costs for the tests have been developed by 1y's controller, Landon Bonita, based on performing 2,100 core onth. Standard Standard Standard Price Quantity Cost $0.50 per pound 5 pounds $2.50 $11 per DLH 0.50 DLH 5.50 $9 per DLH 0.50 DLH 4.50 $16 per DLH 1 DLH 16.00 per test $28.50 . London reported the following operational results: 3tually performed 2,280 oore tests during the month. : direct materials were purchased during the month at a total cost of $5,500. : direct materials were used to conduct the core tests. hours were worked at a total cost of $9,770. averhead was $7,700. rhead was $15,500. :e the direct materials price variance for March. (Round per unit 'ecimal places, e.g. 52.75 and nal answer to 0 decimal places, e. g. riance is zero, select "Not Applicable" and enter 0 for the amounts.) _ 1300 Unfavorable " e variance $ te the direct materials quantity variance for March. (Round answer rl places, e. g. 5,275. if variance is zero, select "Not Applicable" and the amounts.) ntity variance $- Favorable ' :e the direct labor rate variance for March. (Round per unit value to rlaces, e.g. 52. 75 and nal answer to 0 decimal places, e.g. 5,275. If zero, select "Not Applicable" and enter 0 for the amounts.) 749.972 Unfavorable V ance $ te the direct labor efciency variance for March. (Round answer to laces, e. g. 5,275. if variance is zero, select "Not Applicable" and the amounts.) 3520 Favorable V :v variance
