Question 1) The following materials standards have been established for a particular product:

Standard quantity per unit of output 4.6 grams

Standard price $15.05 per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased 3,100 grams

Actual cost of materials purchased $44,020

Actual materials used in production 2,400 grams

Actual output 300 units

What is the materials quantity variance for the month?

$9,940 Unfavorable

$15,351 Unfavorable

$14,484 Unfavorable

$10,535 Unfavorable

Question 2)

The following labor standards have been established for a particular product:

Standard labor hours per unit of output 9.0 hours

Standard labor rate $15.10 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked 8,100 hours

Actual total labor cost $119,880

Actual output 800 units

What is the labor rate variance for the month?

$11,160 F

$13,320 U

$11,160 U

$2,430 F