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Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] A manufactured product has the following information for June. Direct materials Direct labor Overhead Units manufactured Standard (6 lbs. @ $8 per lb.) (2 hrs. @ $16 per hr.) (2 hrs. @ $12 per hr.) Actual 48,500 lbs. @ $8.10 per lb. 15,700 hrs. @ $16.50 per hr. $198,000 8,000 Exercise 21-8 Standard unit cost; total cost variance LO C2 (1) Compute the standard cost per unit. Answer is complete and correct. Required information Answer is complete and correct. Direct materials $ 48 Direct labor Overhead 32 24 Total $ 104 (2) Compute the total cost variance for June. Indicate whether the cost variance is Answer is not complete. Total cost variance Unfavorable owing Infor formation Use the following information for the Exercises below. [The following information applies to the questions displayed below.) A manufactured product has the following information for June Standard Actual Direct materials (6 lbs. $8 per b.) 48,560 lbs. $8.10 per tb. Direct labor (2 hrs. $16 per hr.) 15,700 hrs. @ $16.50 per hr. Overhead (2 hrs. @ $12 per hr.) $198,000 Units manufactured 8,000 pok nces Exercise 21-9 Direct materials variances LO P2 Compute the direct materials price variance and the direct materials quantity variance Indicate whether each variance is favorable or unfavorable AQ - Actual Quantity SQ Standard Quantity AP - Actual Price SP Standard Price Exercise 21-9 Direct materials variances LO P2 3 Compute the direct materials price variance and the direct materials quantity variance Indicate whether each variance is favorable or unfavorable AQ - Actual Quantity SQ - Standard Quantity AP - Actual Price SP Standard Price ces Actual Cost X AQ AP AD Standard Cost SP X SP Sa X X $ 0 $ 0 $ Direct materials price variance Direct materials quantity variance Total direct materiais variance OfUnfavorable Unfavorable Unfavorable Exercise 21-10 Direct labor variances LO P2 Compute the direct labor rate variance and the direct labor efficiency variance Indicate whether each variance is favora unfavorable. AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate AR Actual Cost AH 48,500 $ 392,850 AH Standard Cost X $ 8,10 SR SH SR X X $ 0 0 Direct labor rate variance Direct labor efficiency variance Total direct labor variance $ Unfavorable OfFavorable Unfavorable