9. The following data is given for the Stringer Company:

Budgeted production	933 units
Actual production	1,034 units
Materials:
Standard price per ounce	$1.75
Standard ounces per completed unit	12
Actual ounces purchased and used in production	12,780
Actual price paid for materials	$26,199
Labor:
Standard hourly labor rate	$14.44 per hour
Standard hours allowed per completed unit	4.6
Actual labor hours worked	5,325.1
Actual total labor costs	$81,208
Overhead:
Actual and budgeted fixed overhead	$1,057,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$149,103
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.3,834.00 favorable

b.3,834.00 unfavorable

c.651.00 unfavorable

d.651.00 favorable

11.

The Lucy Corporation purchased and used 129,000 board feet of lumber in production, at a total cost of $1,548,000. Original production had been budgeted for 22,000 units with a standard material quantity of 5.7 board feet per unit and a standard price of $12 per board foot. Actual production was 23,500 units. The materials price variance is

a.$6,000 unfavorable

b.$0

c.$59,400 unfavorable

d.$59,400 favorable

15.

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

Standard costs	7,300 hours at $11.40
Actual costs	6,300 hours at $10.50

What is the direct labor rate variance?

a.$17,070 unfavorable

b.$5,670 favorable

c.$17,070 favorable

d.$11,400 favorable

16.

The standard costs and actual costs for direct materials for the manufacture of 2,400 actual units of product are

Standard Costs
Direct materials (per completed unit)	1,040 kilograms @$8.94
Actual Costs
Direct materials	2,400 kilograms @ $8.10

Round your final answer to the nearest dollar.

The amount of direct materials price variance is

a.$2,016 favorable

b.$874 favorable

c.$2,016 unfavorable

d.$874 unfavorable

6.

1. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Standard yards per unit: standard, 4.61 yards; actual, 4.98 yards Units of production: 9,200 Calculate the direct materials quantity variance.

   a.$6,773.96 favorable

   b.$6,978.20 favorable

   c.$6,978.20 unfavorable

   d.$6,773.96 unfavorable