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c Practice on your own Hanson inc, has the following direct materials standard to manufacture che Zippy Last week, 1,700 pounds of materials were purchased and used to make 1,000 zippies. The materials cost a total of $6,630. Questions 4 How many pounds of materials should Hanson have used to make 1,000 Zpples? 5 Hanson's materials quantity variance (MaV) for the week was 6 Hanson's materials price variance (MPV) for the week was Direct Labor Variances Glacier Peak Outfitters has the following direct labor standard for its mountain parka. 1.2 standard hours per parka at $10,00 per hour Last month, employees actually worked 2,500 hours at a total labor cost of $26,250 to make 2,000 parkas. Tomake2,000parkasDollarsspentondirectlaborActualHours(AH)*ActualRate(AR)ActualHours(AH)standardRate(SR)dollarperhourStandardHours(SH)hours Rate varlance Efficiency varlance To know.- Labor efficiency variance Labor rate variance LEV=(AHSR)(SHSR)LRV=(AHAR)(AHSR) Who is responsible for the Labor efficiency\&rate variance? Mix of skill levels assigned to work tasks. Quality of training provided to employees- Level of employee motivation. Quality of production supervision Note: The Purchasing Manager may purchase lower quality raw materials resulting in an unfavorable labor efficiency variance for the production manager