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QS 21-6 Cost variances LO C2

BatCo makes metal baseball bats. Each bat requires 1 kg of aluminum at $24 per kg and 0.30 direct labor hours at $22 per hour. Overhead is assigned at the rate of $32 per direct labor hour. Assume the actual cost to manufacture one metal bat was $46.20. Compute the cost variance and classify it as favorable or unfavorable. (Round "Qty per unit" to 2 decimal places.)

	Qty per Unit			Cost per Input	$0	Actual Cost per Unit	Variance
Direct materials	1.00	kg.	x	$24.00	$24.00
Direct labor	0.30	hrs.	x	22.00	6.60
Overhead	0.30	hrs.	x	32.00	9.60
					$40.20	$46.20