Question 14 (2.5 points)

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Excel Co. has collected the following data for April: Budgeted direct labor: 3 hours per unit at $6 per hour Direct labor efficiency variance: $1,200 (U) Actual direct labor cost: $28,900 Units produced: 1,600 Determine the actual number of direct labor hours worked in April?

Question 14 options:

	4,800
	5,000
	4,600
	4,500

Question 15 (2.5 points)

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What type of direct material variances for quantity and price will arise if the actual number of pounds of material used exceeds budgeted pounds but actual cost per pound is less than budgeted cost per pound?

Question 15 options:

	Quantity-Unfavorable, Price-Unfavorable
	Quantity-Favorable, Price-Favorable
	Quantity-Favorable, Price-Unfavorable
	Quantity-Unfavorable, Price-Favorable