6. Question Content Area

The following data relate to direct labor costs for the current period:

Line Item Description	Value
Standard costs	7,500 hours at $11.20
Actual costs	6,100 hours at $10.10

The direct labor time variance is

a. $15,680 unfavorable

b. $14,140 favorable

c. $14,140 unfavorable

d. $15,680 favorable

8) The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.98; actual, $2.03 Yards per unit: standard, 4.62 yards; actual, 5.10 yards Units of production: 9,100 The direct materials price variance is

a. $455.00 unfavorable

b. $2,320.50 unfavorable

c. $2,320.50 favorable

d. $2,102.10 favorable

10) Question Content Area

The standard factory overhead rate is $10 per direct labor hour ($8 for variable factory overhead and $2 for fixed factory overhead) based on 100% of normal capacity of 30,000 direct labor hours. The standard cost and the actual cost of factory overhead for the production of 5,000 units during May were as follows:

Line Item Description	Amount
Standard: 25,000 hours at $10	$250,000
Actual: Variable factory overhead	$202,500
Fixed factory overhead	60,000

The fixed factory overhead volume variance is

a. $10,000 favorable

b. $12,500 favorable

c. $10,000 unfavorable

d. $12,500 unfavorable

23) Question Content Area

The standard costs and actual costs for factory overhead for the manufacture of 2,800units of actual production are as follows:

Line Item Description	Value
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.79 per hour
Variable overhead	3 hours per unit at $1.95 per hour

Actual Costs Total variable cost, $18,000 Total fixed cost, $7,800

The variable factory overhead controllable variance is

a. $1,296 favorable

b. $0

c. $1,620 favorable

d. $1,620 unfavorable