TOPIC 2 (2 UNITS) An industrial enterprise implements standard cost accounting and has calculated that the production of a product unit requires: 12 kilos of raw material with a standard price of 8 / kilo of raw material 25 (first minutes of the hour) with standard fee 12 / standard hour The following were recorded in November of this year: The initial stocks of raw materials were 18,000 kilos with a total historical cost of 252,000 The purchases of raw materials for the same period were 42,000 kg with a total historical cost of 378,000 The final stocks of raw materials were 22,000 kilos with a total historical cost of 250,000 The production of finished products amounted to 3,000 units. 1,050 working hours were spent and labor costs amounted to 11,025

REQUESTED 1. Calculate the deviation of quantity and price of direct materials and the total deviation of direct materials 2. Calculate the difference between efficiency and direct hourly wage and the total disparity of direct labor