The following totals are used to create a CVP Income Statement for Frederick Company for FY2020:

Frederick Company

Selected Financial Figures

For the Year Ended 12/31/20

Sales (100 units)

$10,000

Variable Costs:

Direct Labor

$1 850

Direct Materials

1 300

Factory Overhead (variable)

2,000

Selling Expenses (variable)

600

Administrative Expenses (variable)

500

Fixed Costs:

Factory Overhead (fixed)

$850

Selling Expenses (fixed)

1,000

Administrative Expenses (fixed)

1,000

Frederick Company utilizes a JIT production system and there are no Raw Materials, Work-in-Process or Finished Goods inventories.Use this information to determine theFY 2020 breakeven point in units.Round and enter as a whole number.

The following data relate to direct materials costs for February:

Materials cost per yard: standard, $2.00; actual, $2.10

Standard yards per unit: standard, 4.5 yards; actual, 4.75 yards

Units of production: 9,500

Calculate the total direct materials cost variance.

The following data relate to direct labor costs for March:

Rate: standard, $12.00; actual, $12.25

Hours: standard, 18,500; actual, 17,955

Units of production: 9,450

Calculate the direct labor rate variance.