To produce 1,000 units of the product, the standard prime costs are as follows :

Direct materialsDirect labor

MaterialsKilosPer kiloAmountTypeHoursPer hourAmount

A500P .10P50X30P5P150

B350.2070Y20360

C400.30120Z50 2100

1,250240100310

Factory overhead has been estimated at thenormal capacity of 1,200 hours as follows :

FixedP 1,200VariableP 2,400

In producing 10,000 units of the product , the company incurred factory overhead of

P 3,320and the prime costs of;

Direct MaterialsDirect labor

MaterialsKilosPer KiloAmountTypeHoursPer hourAmount

A6,000 P .09 P 540X275P 5.10P 1,402.50

B2,000.22 440Y2412.70650.70

C3,000.33990Z5941.951,158.30

38. Material Mix Variance is

39.Material Yield Variance is

40. Material Price variance is

41. Labor rate Variance is

42. Labor Efficiency Variance is

43. Labor Mix Variance is

44. Labor Yield variance is

45. Factory Overhead Controllable variance is

46. Factory Overhead Volume Variance is

47. Factory Overhead Efficiency Variance is

48. Factory Overhead Yield Variance is