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Help Save & Exit Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: Direct material: 5 pounds at $10 per pound Direct labour: 3 hours at $14 per hour Variable overhead: 3 hours at $4 per hour Total standard variable cost per unit $ 50 42 12 $104 231 Fixed overhead was budgeted at $623,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed Cost per Month $ 390,000 $ 290,000 Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $ $ 12.00 3.00 The static (ie, planning) budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,200 units and incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $9.5 per pound. All of this material was used in production. b. Direct-labourers worked 74,000 hours at a rate of $15 per hour. c. Total variable manufacturing overhead for the month was $440,200. And fixed manufacturing overhead was $618,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $392.000, $690,000 and $134,000, respectively. Required: What raw materials cost would be included in the company's flexible budget for March? Raw material cost 6 Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: Direct material: 5 pounds at $10 per pound Direct labour: 3 hours at $17 per hour Variable overhead: 3 hours at $7 per hour Total standard variable cost per unit $ 50 51 21 its $122 01.11:44 Fixed overhead was budgeted at $611,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed Cost per Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $ 5 Month 330,000 230,000 $ $ 15.00 4.00 The static (ie.. planning) budget for March was based on producing and selling 24.000 units. However, during March the company actually produced and sold 30.600 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $9 per pound. All of this material was used in production, b. Direct-labourers worked 68,000 hours at a rate of $18 per hour. c. Total variable manufacturing overhead for the month was $512,000. And fixed manufacturing overhead was $606,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $337.000, $680,000, and $128,000, respectively. Required: What is the direct labour rate variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance.).) The static (i.e., planning) budget for March was based on producing and selling 24,000 units. However, during March the company actually produced and sold 30,600 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $9 per pound. All of this material was used in production. b. Direct-labourers worked 68,000 hours at a rate of $18 per hour. c. Total variable manufacturing overhead for the month was $512,000. And fixed manufacturing overhead was $606,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $337,000, $680,000, and $128,000, respectively. Required: What is the direct labour rate variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance.).) Labour rate variance Help Save & Exit Sub Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: Direct material: 6 pounds at $8 per pound Direct labour: 4 hours at $13 per hour Variable overhead: 4 hours at $5 per hour Total standard variable cost per unit $ 48 52 20 $120 108 Fixed overhead was budgeted at $621,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed Cost per Month $ 380,000 $ 280,000 Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $ $ 11.00 5.00 C The static (i.e., planning) budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,500 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $7.2 per pound. All of this material was used in production. b. Direct-labourers worked 73,000 hours at a rate of $14 per hour. c. Total variable manufacturing overhead for the month was $427,000. And fixed manufacturing overhead was $616,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $389,000. $550,000, and $133,000, respectively. Required: What direct labour cost would be included in the company's flexible budget for March? Direct labour cost Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: Direct material: 5 pounds at $10 per pound Direct labour: 3 hours at $14 per hour Variable overhead: 3 hours at $4 per hour Total standard variable cost per unit $ 50 42 12 $104 Fixed overhead was budgeted at $623,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses Fixed Cost per Month $ 390,000 $ 290,000 $ $ 12.00 3.00 The static (ie.. planning) budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,200 units and incurred the following costs: a. Purchased 180.000 pounds of raw materials at a cost of $9.5 per pound. All of this material was used in production. b. Direct-labourers worked 74.000 hours at a rate of $15 per hour. c. Total variable manufacturing overhead for the month was $440,200. And fixed manufacturing overhead was $618,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $392,000, $690.000, and $134,000, respectively. Required: What is the materials price variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "O" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance.).) a. Purchased 180,000 pounds of raw materials at a cost of $9.5 per pound. All of this material was used in production. b. Direct-labourers worked 74,000 hours at a rate of $15 per hour. c. Total variable manufacturing overhead for the month was $440,200. And fixed manufacturing overhead was $618,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $392,000, $690,000, and $134,000, respectively. Required: What is the materials price variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "O" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance.).) Materials price variance Mic Graw