Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Department 2's contribution to overhead in dollars is:

Dept.	Sales	Cost of Goods Sold	Direct Expenses	Indirect Expenses
1	$2,700,000	$1,890,000	$270,000	$216,000
2	1,080,000	405,000	108,000	270,000
3	1,890,000	810,000	405,000	54,000

$567,000.

$945,000.

$27,000.

$702,000.

$405,000.

Wren Pork Company uses the relative market value method/Value basis method of allocating joint costs in its production of pork products. Relevant information for the current period follows:

Product	Pounds	Price/lb.
Loin chops	3,640	$8.20
Ground	11,600	3.60
Ribs	4,960	7.15
Bacon	7,280	5.10

The total joint cost for the current period was $62,200. How much of this cost should Wren Pork allocate to Loin chops?

$0.

$10,184.

$12,875.

$15,550.

$62,200.

The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is:

Actual hours used	48,000
Actual rate per hour	$ 16.00
Standard rate per hour	$ 15.00
Standard hours for units produced	50,000

$30,000 unfavorable.

$30,000 favorable.

$18,000 unfavorable.

$48,000 favorable.

$48,000 unfavorable.