Document 8.docx PART A 52.00 $1.00 PART B 51.00 $3.00 Direct Labor Cost: It is expected to take a production employee 1/2 hour to complete one tool. Production employees are paid an average wage of $15.00 per hour. Overtime wages are paid at 1.50 ($22 50) the average hourly wage. The budget does not plan on using any Overtime. Direct Materials: Purchasing department records show that it purchased 15,400 pieces of PART A at a total cost of $31,108 and purchased 9:580 pieces of PART B ar a total cost of $9,676. Production records show that 12:200 pieces of PARI A were used in production and 32,300 units of PART B were used in production last month Direct Labor: Payroll department records show that production employees worked 5,980 hours last month and were paid a total of $101.G60. Calculate the PART A Direct Material: Spending Variance Description AMOUNT Budgeted price paid for one unit of PART A Actual price paid for one unit of PART A