this question has four parts

part one

The Russell Company provides the following standard cost data per unit of product:

Direct material (2 gallons @ $3 per gallon) $6.00

Direct Labor (1 hours @ $12 per hour). $12.00

During the period, the company produced and sold 21,000 units, incurring the following costs:

Direct material 45,000 gallons @ $2.90 per gallon

Direct labor 21,500 hours @ $11.75 per hour

The direct labor usage variance was:

a $6,000 unfavorable

b $6,000 favorable

c $5,875 unfavorable

d $5,875 favorable

part two:

Shia Company makes a product that is expected to require 4 hours of labor per unit of product. The standard cost of labor is $5.40. Shia actually used 4.10 hours of labor per unit of product. The actual cost of labor was $5.50 per hour. Shia made 1,500 units of product during the period. Based on this information alone, the labor price variance is:

a $615 unfavorable

b $615 favorable

c $600 favorable

d 600 unfavorable

part three

The Boyle Company estimated that April sales would be 164,000 units with an average selling price of $7.4. Actual sales for April were 163,000 units, and average selling price was $7.50. The sales revenue flexible budget variance was:

a $7,500 favorable

b $7,400 unfavorable

c $16,300 favorable

d $16,300 unfavorable

part four

A cost variance is unfavorable if actual cost exceeds standard cost.

True or False?

(.....thank you....)