The standard number of hours that should have been worked for the output attained is 10000 direct labor hours and the actual number of direct labor hours worked was 10300. If the direct labor price variance was $2575 unfavorable, and the standard rate of pay was $13 per direct labor hour, what was the actual rate of pay for direct labor?

$12.25 per direct labor hour

$13.00 per direct labor hour

$13.25 per direct labor hour

$12.75 per direct labor hour

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11000 gallons of direct materials that actually cost $40700 were used to produce 6200 units of product. The direct materials quantity variance for last month was

$5600 unfavorable.

$5600 favorable.

$4200 favorable.

$5500 unfavorable.

Crane Companys variance report for the purchasing department reports 200 units of material A purchased and 1400 units of material B purchased. It also reports standard prices of $2 for Material A and $3 for Material B. Actual prices reported are $2.10 for Material A and $2.80 for Material B. Crane should report a total material price variance of

$260 U.

$260 F.

$160 U.

$160 F.