16. The per-unit standards for direct materials are 2 pounds at $4 per pound. Last month, 11,200 pounds of direct materials that actually cost $42.400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was A) $3,200 favorable. B) $2,400 favorable. C) $3,200 unfavorable. D) $5,600 unfavorable. 17. Old Lao Shu Bruce has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2.000 units, Old Lao Shu Bruce used 3,850 hours of labor at a total cost of $70,455. The labor price variance is A) $1,155 U. B) $1,200 U. C) $1,555 F. D) $2,895 F. 18. The standard rate of pay is $10 per direct labor hour. If the actual direct labor payroll was $39.200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is A) $800 unfavorable. B) $800 favorable. C) $1,000 unfavorable. D) $1,000 favorable. 19. The Royal Business Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor quantity variance was A) $2,440 F. B) $2,400 U. C) $1,640 U. D) $2,440 U. 20. Old and Feeble Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor price variance was A) $840 U. B) $3,240 U. C) $3,240 F. D) $2,400 U. Page 4