Step $1$:

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.

Note: Round your answer to $3$ decimal places.

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.

Step $2$:

Record the entry for the purchase of $63,000$ kilograms of materials.

Record the entry for the issue of materials to production.

Record the entry for direct labor wages and standard

direct labor cost incurred for manufacture.