Bramble Family Instruments makes cellos. During the past year, the company made 6,460 cellos even though...

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Bramble Family Instruments makes cellos. During the past year, the company made 6,460 cellos even though the budget planned for only 5,700. The company paid its workers an average of $20 per hour, which was $0.50 higher than the standard labor rate. The production manager budgets 4 direct labor hours per cello. During the year, a total of 24,450 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance $ 12,225 Unfavorable Direct labor efficiency variance $ 27,055 Favorable The following information is available for Swifty's Chocolates: Actual production 3,100 boxes Budgeted production 3,550 boxes Direct Materials Standard Actual 3 pounds of chocolate per box @ $5.00 per pound 7,600 pounds purchased @ $5.10 per pound 8,100 pounds used (a) Calculate the direct materials price and quantity variances. Direct material price variance 8100 Unfavorable $ Direct material quantity variance 6000 Favorable Bramble Family Instruments makes cellos. During the past year, the company made 6,460 cellos even though the budget planned for only 5,700. The company paid its workers an average of $20 per hour, which was $0.50 higher than the standard labor rate. The production manager budgets 4 direct labor hours per cello. During the year, a total of 24,450 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance $ 12,225 Unfavorable Direct labor efficiency variance $ 27,055 Favorable The following information is available for Swifty's Chocolates: Actual production 3,100 boxes Budgeted production 3,550 boxes Direct Materials Standard Actual 3 pounds of chocolate per box @ $5.00 per pound 7,600 pounds purchased @ $5.10 per pound 8,100 pounds used (a) Calculate the direct materials price and quantity variances. Direct material price variance 8100 Unfavorable $ Direct material quantity variance 6000 Favorable