A-G

Carson Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Carson, based on performing 2,100 coce tests per month. At the end of March, London reported the following operational results: - The company actually performed 2,250 core tests during the month. - 8,500 pounds of direct materials were purchased during the month at a total cost of $5,600. - 6,300 pounds of direct materials were used to conduct the core tests, - 850 direct labor hours were worked at a total cost of $9,775. - Actual variable overhead was $7,800. - Actual fixed overhead was \$15,750. (a) Calculate the direct materials price variance for March. (Round per unit value to 2 decimal places, eg. 52.75 and final answer to 0 decimal places, es. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct materials price variance (b) Calculate the direct materials quantity variance for March. (Round answer to 0 decimal ploces, eg. 5, 275. If variance is zero, select" Applicable' and enter 0 for the amounts.) Direct materials quantity variance (c) Calculate the direct labor rate variance for March. (Round per unit volue to 2 decimal ploces, e.8. 52.75 and final answer to O decimal places, e.8. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance (d) Calculate the direct labor efficiency variance for March. (Round answer to O decimal places, eg. 5, 275. If varlance is zero, select "Not Applicable" and enter 0 for the amounts) Direct labor efficiency variance (e) Calculate the variable overhead spending variance for March. (Round per unit value to 2 decimal ploces, es. 52.75 and final answer to 0 decimal ploces, eg. 5,275. If variance is zero, select "Not Applicable" and enter ofor the amounts) Variable overhead spending variance (f) Calculate the variable overhead efficiency variance for March. (Round answer to O decimal places, eg. 5,275. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Variable overhead efficiency variance (g) Calculate the fixed overhead spending variance for March. (Round per unit value to 2 dedimal places, eg. 52.75 and final answer to 0 decimal places, eg. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance