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variance is favorable or unfavorIng. Exercise 8-9: A manufactured product has the following information for June. Standard Actual Direct materials (6 lbs. @ $8.00 per

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variance is favorable or unfavorIng. Exercise 8-9: A manufactured product has the following information for June. Standard Actual Direct materials (6 lbs. @ $8.00 per lb.) (48,500 lbs. @ $8.10 per lb.} Direct labor (2 hrs. @ $16.00 per hr.) (15 700 hrs. (@ $16.50 per hr.) Factory overhead (2 hrs. (@ $12.00 per hr.) $198.000 Units manufactured 8.000

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