Help with question 1-3

The variance that is usually most useful in assessing the performance of the purchasing department manager is: 1. A. the materials quantity variance. B. the materials price variance. C. the labor rate variance. D. the labor efficiency variance. 2. The following materials standards have been established for a particular product 1.7 meters Standard quantity per unit of output Standard price... $19.80 per meter The following data pertain to operations concerning the product for the last month: 5,800 meters Actual materials purchased Actual cost of materials purchased , Actual materials used in production.... Actual output $1 13,680 5,100 meters 3.200 units What is the materials quantity variance for the month? A. $13,720 U B. $6,732 F C $13,860 U D. $6,664 F 3. Variable manufacturing overhead is applied to products on the basis of standard direct labor hours. If the labor efficiency variance is unfavorable, the variable overhead efficiency variance will be: A. favorable. B. unfavorable. C either favorable or unfavorable D. zero