Note: Questions 2 and 3 are incorrect.

Exercise 23-9 (Part Level Submission) You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations Direct materials (5 pounds at $3 per pound) Direct labor (0.90 hours at $6) Variable overhead (0.90 hours at $4 per hour) Fixed overhead (0.90 hours at $9 per hour) Standard Cost Card $15.00 5.40 3.60 8.10 $32.10 The following is a variance report for the most recent period of operations Variances Costs Total Standard Cost Price Quantity $9,800 U 7,200 U Direct materials $405,000 $8,170 F Direct labor 145,800 4,900 U