Dresses by Melissa Inc. manufactures dresses in a small manufacturing facility. Manufacturing has 15 employees. Each employee presently provides 32 hours of productive labor per week. Information about a production week is as follows:

Standard wage per hour ............ $10.40

Standard labor time per dress ....... 15 minutes

Standard number of yards of fabric per dress ... 4.2 yards

Standard price per yard of fabric ........ $2.65

Actual price per yard of fabric ..........$2.70

Actual yards of fabric used during the week .. 7,200 yards

Number of dresses produced during the week .... 1,900

Actual wage per hour ............ $10.50

Actual hours per week ........... 480 hours

Instructions

Determine

(a) The standard cost per dress for direct materials and direct labor;

(b) The price variance, quantity variance, and total direct materials cost variance; and

(c) The rate variance, time variance, and total direct labor cost variance.