Chapter $10$ Comprehensive Problem $(30$ points$)$:

$\backslash$table$[[$Standard Cost Card$],[$Direct Matel,$3\mathrm{.}0,$pounds,$$2\mathrm{.}05,$per poun,$$6\mathrm{.}15,,],[$Direct Labol,$0\mathrm{.}8,$hours,$$9\mathrm{.}50,$per hour,$$7\mathrm{.}60,,],[$Variable MC$,0\mathrm{.}4,$hours$*,$$$3\mathrm{.}00,$per hour,$$1\mathrm{.}20,,],[$Total Standard Variable Cost,,,,$$14\mathrm{.}95,,,],[*$based on machine hours,,,,,,,$]]$

Sadie has determined that during October the plant produced $15,000$ pools and incurred the following costs:

a$.$ Purchased $49,200$ pounds of materials at a cost of $$1\mathrm{.}95$ per pound.

b$.$ Worked $11,800$ direct labor hours at a cost of $$10\mathrm{.}00$ per hour.

c$.$ Incurred total variable MOH of $$18,880$ for the month. A total of $5,900$ machine$-$hours were recorded.

Required:

Compute the following variances for October:

a$.$ DM price & quantity variances

b$.$ DL rate & efficiency variances

c$.$ Variable MOH spending & efficiency variances

Write a sentence explaining the $DM$ variance and $DL$ variance in the yellow box

DM variance

$\backslash$table$[[$AQ$,x,$AP$],[,x,],[,,]]$

$\backslash$table$[[$AQ$,x,SP$