Your next-door neighbor recently began a new job as an assistant controller for Conundrum Corporation. As her first assignment, she prepared a performance report for March. She was scheduled to present the report to the management the next morning, so she brought it home to review. As the two of you chatted in the backyard, she decided to show you the report she had prepared.

Unfortunately, your dog thought the report was an object to be fetched. The pup made a flying leap and got a firm grip on a report. After chasing the dog around the block you managed to wrest the report from its teeth. Needless to say, it was torn to bits. Only certain data are legible on the report. This information follows:

CONUNDRUM CORPORATION

Performance Report for the Month of March

Direct MaterialDirect LaborVariable OHFixed OH

Standard allowed cost

Given actual output...??

(? kilograms(2 hours at

at $18 per$21 per hour)

kilogram)

Flexible OH budget...?$60,000

Actual cost...$283,500???

(14,000 kilograms(8,800 hours at

at $20.25 per? per hour)

kilogram)

DM price variance?

DM quantity variance$9,000 U

DL rate variance$13,200 U

DL efficiency variance4,200 F

Variable OH spending variance$3,960 U

Variable OH efficiency variance$1,800 U

Fixed OH budget variance$4,875 U

Fixed OH volume variance?

In addition to the fragmentary data still legible on the performance report, your neighbor happened to remember the following facts:

• Planned production of Conundrum's sole product was 500 units more than the actual production.
• All of the DM purchased in March was used in production.
• There was no beginning or ending inventories.
• Variable and fixed OH are applied on the basis of DL hours. The fixed OH rate is $6.00 per hour.

REQUIRED:

Feeling guilty, you have agreed to help your neighbor reconstruct the following facts, which will be necessary for her presentation.

1. Planned production (in units).
2. Actual production (in units).
3. Actual fixed OH.
4. Total standard allowed DL hours.
5. Actual DL rate.
6. Standard variable-OH rate.
7. Actual variable-OH rate.
8. Standard DM quantity per unit.
9. DM price variance.
10. Applied fixed OH.
11. Fixed OH volume variance.