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You have been given the following information about the production of Tamarisk Co., and are asked to provide the factory manager with information for a

You have been given the following information about the production of Tamarisk Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations:

Standard Cost Card

Direct materials (6.00 kg at $3.20 per kilogram)

$19.20

Direct labour (0.70 hours at $4.50)

3.15

Variable overhead (0.70 hours at $3.20 per hour)

2.24

Fixed overhead (0.70 hours at $7.00 per hour)

4.90

$29.49

The following is a production report for the most recent period of operations:

Variances

Costs

Total Standard Cost

Price/ Rate

Spending/ Budget

Quantity/ Efficiency

Volume

Direct materials

$374,400

$5,997

F

$9,408

U

Direct labour

61,425

2,990

U

5,850

U

Variable overhead

43,680

$1,020

F

?

Fixed overhead

95,550

410

F

$14,000

U

How many actual direct labour hours were worked during the period?

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