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In-process beginning inventory In-process ending inventory Units completed Budgeted output Purchases of materials Total actual direct labor costs Actual direct labor hours Materials usage variance Total materials variance None 700 units, 70% complete as to direct labor 6,200 units 6,6ee units 56,000 kilograms $ 668,000 39,200 hours 2,100 Unfavorable 700 Unfavorable Required: 1. Compute for November: a. The direct labor efficiency variance. Is this variance favorable (F) or unfavorable (U)? b. The direct labor rate variance. Is this variance favorable (F) or unfavorable (U)? c. The actual number of kilograms of material used in the production process during the month d. The actual price paid per kilogram of material during the month, the company calculates the direct materials price variance at point of purchase. e. The amount of direct materials cost and direct labor cost transferred to the Finished Goods Inventory account. f. The total amount of direct materials cost and direct labor cost in the Work-in-Process Inventory account at the end of the month. 2. Prepare journal entries to record all transactions, including the variances in requirement 1. Prev 1 of 2 !!! Next > Hash Company adopted a standard costing system several years ago. The standard costs for the prime Materials and direct labor) of its single product are: Material Labor (5 kilograms * $6.00 per kilogram) (6 hours x $19.00 per hour) $ 3e.ee 114.00 All materials are added at the beginning of processing. The following data were taken from the company's November: In-process beginning inventory In-process ending inventory Units completed Budgeted output Purchases of materials Total actual direct labor costs Actual direct labor hours Materials usage variance Total materials variance None 700 units, 70% complete as to direct labor 6,200 units 6,600 units 56,080 kilograms $ 668,888 39, 280 hours $ 2,183 Unfavorable $ 708 Unfavorable Required: Help Save & Exit Submit Check my work Dash Company adopted a standard costing system several years ago. The standard costs for the prime costs (.e., direct materials and direct labor) of its single product are: Material Labor (5 kilograms x $6.ee per kilogram) (6 hours $19.00 per hour) $ 3e.ee 114.ee All materials are added at the beginning of processing. The following data were taken from the company's records for November: In-process beginning inventory In-process ending inventory Units completed Budgeted output Purchases of materials Total actual direct labor costs Actual direct labor hours Materials usage variance Total materials variance None 700 units, 70% complete as to direct labor 6,200 units 6,600 units 56,00 kilograms $ 660,000 39,200 hours $ 2,188 Unfavorable $ 700 Unfavorable Required