You spent the evening boning up on the data for your report and were ready to call it a night. As luck would have it

though, you knocked over the Miracle Goo as you rose from the kitchen table. The stuff splattered everywhere, and, most

unfortunately, obliterated most of your notes. All that remained legible is the following information.

Other assorted data gleaned from your notes:

The standards for each drum of Miracle Goo include $13$ pounds of material $A$ at a standard price of $$5$ per pound.

The standard cost of material B is $$16$ for each drum of Miracle Goo.

Purchases of material A were $14,000$ pounds at $$4\mathrm{.}50$ per pound.

Given the actual output for the month, the standard allowed quantity of material A was $13,000$ pounds. The standard

allowed quantity of material B was $8,000$ gallons.

Although $11,000$ gallons of $B$ were purchased, only $7,800$ gallons were used.

The standard wage rate for mixers is $$16$ per hour. The standard labor cost per drum of product for mixers is $$32$ per

drum.

The standards allow $4$ hours of direct labor II $($packers$)$ per drum of Miracle Goo. The standard labor cost per drum of

product for packers is $$60$ per drum.

Packers were paid $$14\mathrm{.}80$ per hour during the month.

You happened to remember two additional facts. There were no beginning or ending inventories of either work in process

or finished goods for the month. The increase in accounts payable relates to direct$-$material purchases only.

Now you've got a major problem. Somehow you've got to reconstruct all the missing data in order to be ready for your

meeting with the president. You start by making the following list of the facts you want to use in your presentation. Before

getting down to business, you need a brief walk to clear your head. Out to the trash you go$,$ and toss the remaining

Miracle Goo.

Compute the actual output $($in drums$)$

Compute the following amounts related to Direct Material for the month for A and B

$-$ Standard Quantity per drum

$-$ Standard price

$-$ standard cost per drum

$-$ standard quantity allowed, given actual output

$-$ actual quantity purchased

$-$ actual price

$-$ actual quantity used

$-$ purchase price variance

$-$ quantity variance

$3)$ determine the total of all variances for the month