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1xE7-29 (similar to Question Help The Schuyler Corporation manufactures lamps. It has set up the following standards per finished unit for direct materials and direct manufacturing labor: (Click the icon to view the standards.) The number of finished units budgeted for January 2017 was 10,010; 9,850 units were actually produced E: (Click the icon to view actual data.) Assume that there was no beginning inventory of either direct materials or finished units. During the month, materials purchased amounted to 100,100 lb., at a total cost of $540,540. Input price variances are isolated upon purchase. Input-efficiency variances are isolated at the time of usage. Read the requirements. i Standards Requirement 1. Compute the January 2017 price and efficiency variances of direct materials and direct manufacturing labor. Let's begin by calculating the actual input at the budgeted price. (Round your answers to the nearest whole dollar.) Direct materials: 10 lb. at $5.20 per lb. Direct manufacturing labor: 0.5 hour at $31 per hour $ 52.00 15.50 Direct materials (purchases) Direct materials (usage) Direct manufacturing labor Actual input 100,100 98,000 4,800 X x x x Budgeted price $ 5.20 $ 5.20 $ 31.00 = Cost = $ 520,520 = $ 509,600 = $ 148,800 Print Done i Actual Data Next determine the formula and calculate the costs for the flexible budget. Budgeted input for actual output X 98,500 Budgeted price 5.20 = Flexible budget cost = $ 512,200 $ 152,675 Direct materials Direct manufacturing labor Actual results in January 2017 were as follows: 4,925 X $ 31.00 Direct materials: 98,000 lb. used Direct manufacturing labor: 4,800 hours Now compute the price and efficiency variances for direct materials and direct manufacturing labor. Label each variance as favorable (F) or unfavorable (U). $ 157,200 Print Done Price variances 19,600U 8,400 U Efficiency variances 2,600F 3 ,875 F Direct materials Direct manufacturing labor