Young Bay Sufboards manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $181per board. This includes 20 pounds of direct materials, at the budgeted price of $2 per pound, and 10 hours of direct manufacturing labor, at the budged rate of $14.10 per hour. Following are additional data for the month of July.

Units completed

5,500

units

Direct material purchases

210,000

pounds

Cost of direct material purchases

$714,000

Actual direct manufacturing labor-hours

46,000

hours

Actual direct labor cost

$676,200

Direct materials efficiency variance

$1,100

F

There were no beginning inventories.

1.	Compute direct manufacturing labor variances for July.
2.	Compute the actual pounds of direct materials used in production in July.
3.	Calculate the actual price per pound of direct materials purchased.
4.	Calculate the direct materials price variance.