Question 2 and 3 are also incorrect.

Exercise 23-9 (Part Level Submission) You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations. Direct materials (5 pounds at $3 per pound) Direct labor (0.90 hours at $6) Variable overhead (0.90 hours at $4 per hour) Fixed overhead (0.90 hours at $9 per hour) Standard Cost Card $15.00 5.40 3.60 8.10 $32.10 The following is a variance report for the most recent period of operations. Variances Costs Price $405,000 $8,170 F 9,800 U 4,900 u Total Standard Cost Quantity Direct materials 7,200 u Direct labor Exercise 23-9 (Part Level Submission) You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations. Direct materials (5 pounds at $3 per pound) Direct labor (0.90 hours at $6) Variable overhead (0.90 hours at $4 per hour) Fixed overhead (0.90 hours at $9 per hour) Standard Cost Card $15.00 5.40 3.60 8.10 $32.10 The following is a variance report for the most recent period of operations. Variances Costs Price $405,000 $8,170 F 9,800 U 4,900 u Total Standard Cost Quantity Direct materials 7,200 u Direct labor