Which of the following could be indicated by the fixed overhead production volume vari-ance?

A.Labor rates were lower than expected.

B.A higher mix of unskilled workers were utilized.

C.Raw materials were of lower quality than expected.

D.The quantity of units produced was different than expected.

E.None of the answer choices is correct.

All of the following are possible causes of a favorable labor rate variance except:

A.a higher mix of unskilled workers causing hourly rates to be lower than anticipated.

B.product demand that was lower than expected causing a reduction in the amount of over-head initially anticipated.

C.a higher mix of skilled workers causing hourly rates to be higher than anticipated.

D.a new labor contract that was negotiated at lower pay rates than anticipated.

E.None of the answer choices is correct.

If an analysis shows an unfavorable materials price variance of $22,000, the journal entry to record the purchase of direct materials and the related price variance would include:

A.a debit to Accounts Payable for $22,000.

B.a debit for $22,000 to Materials Price Variance.

C.a credit for $22,000 to Materials Price Variance.

D.a credit to Work in Process Inventory for $22,000.

E.None of the answer choices is correct.

Colfax Company incurred production labor costs of $5,400 in February (payable in March) for work requiring 1,100 standard hours at a standard rate of $15 per hour; 1,200 actual direct labor hours were worked. Based on this information, which one of the following would be included in the journal entry to record the labor costs?

A.$16,500 credit to Work-in-process Inventory.
B.$1,500 credit to Labor Efficiency Variance.
C.$16,200 credit to Wages Payable.
D.$1,500 credit to Labor Rate Variance.
E.None of the answer choices is correct.