Refer to the Weber's Data Set below. 

1. Compute the direct materials efficiency variance for onion, mustard, and ketchup.

2. As a manager, what would you learn from the variances and supporting data?

The standard direct materials for a regular Weber's hamburger are as follows:

Assume that the company has set the following standard materials prices:

In addition to the direct materials standards, the company sets standards for direct labor. The standard labor wage rate is $12 per hour. Since the griddles are so large, the restaurants cooks the hamburgers in batches of 20. The standard time allotted to cook, apply condiments, and wrap each batch of 20 hamburgers is four minutes.
Assume that a Halifax, N.S., Weber's sold 5,000 hamburgers yesterday and actually used the following materials:

1 pickle slice 1/8 teaspoon of onion 1 bun /4 teaspoon of mustard 25 g of ketchup Buns. Hamburger patties Pickle slices.. $0.10 each $0.20 each $0.03 per slice $0.08 per teaspoon $0.04 per teaspoon 0.20 per 100 g Ketchup. 5,150 buns 5,100 hamburger patties 4,800 pickles slices 800 teaspoons of onion 1,400 teaspoons of mustard 37.5 kg of ketchup