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Chapter 15 Homework: Patrick Company manutactures a single product. The original budget for April was based on expected production of 12,000 units; actual production for April was 10,600 units. The original budget and actual costs for the manufacturing department are shown below: Prepare an appropriate performance report for the manutacturing deparment. The standards for one case of Saycheles are: During the week ended April 15, the following activity took place: - 14,500 lbs. of raw material were purchased for inventory at a total cost of $81,200; - 1,800 cases of finished product were produced; - 13,680 lbs, of raw material were used; - 7,380 labor hours were worked at an average rate of $13,40 per hour. Calculate each of the following variances: (a.) Raw materials purchase price variance. (b.) Raw materials usage variance. (c.) Direct labor rate variance. (d.) Direct labor efficiency variance. (e.) Explain the factors that most likely caused the variances computed above. The Diamond Manufacturing Company uses a standard cost system for and applies overhead based on machine hours. The following intormation is avallable for June: Calculate the fixed overhead budget variance and volume variance for the month of June