Chapter $7$ Flexible Budgets, Direct$-$Cost Variances, and Management Control

The following data for the Alma Company pertain to the production of $1,000$ ums during August.

Direct Materials $($all materials purchased were used$)$:

Standard cost: $$6\mathrm{.}00$ per pound of urn.

Total actual cost: $$5,600.$

Standard cost allowed for units produced was $$6,000.$

Materials efficiency variance was $$120$ unfavorable.

Direct Manufacturing Labor:

$\frac{6,000}{6}$

Standard cost is $2$ urns per hour at $$24\mathrm{.}00$ per hour.

Actual cost per hour was $$24\mathrm{.}50.$

Labor efficiency variance was $$336$ favorable.

Required:

a$.$ What is standard direct material amount per urn?

b$.$ What is the direct material price variance?

c$.$ What is the total actual cost of direct manufacturing labor?

d$.$ What is the labor price variance for direct manufacturing lab$$r$?$