The following data is given for the Stringer Company:

Budgeted production	917 units
Actual production	1,097 units
Materials:
Standard price per ounce	$1.85
Standard ounces per completed unit	12
Actual ounces purchased and used in production	13,559
Actual price paid for materials	$27,796
Labor:
Standard hourly labor rate	$14.52 per hour
Standard hours allowed per completed unit	4.9
Actual labor hours worked	5,649.55
Actual total labor costs	$86,156
Overhead:
Actual and budgeted fixed overhead	$1,177,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$158,187
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.2,711.85 favorable

b.2,711.85 unfavorable

c.730.75 unfavorable

d.730.75 favorable

2)

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.93; actual, $2.03 Standard yards per unit: standard, 4.67 yards; actual, 5.18 yards Units of production: 9,000 Calculate the direct materials price variance.

a.$4,662.00 unfavorable

b.$900.00 unfavorable

c.$4,662.00 favorable

d.$4,203.00 favorable

3)

The following data relate to direct labor costs for the current period:

Standard costs	7,000 hours at $11.10
Actual costs	6,400 hours at $10.50

What is the direct labor time variance?

a.$6,660 unfavorable

b.$6,300 favorable

c.$6,300 unfavorable

d.$6,660 favorable

4)

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.93; actual, $2.05 Standard yards per unit: standard, 4.69 yards; actual, 5.29 yards Units of production: 9,500 Calculate the direct materials quantity variance.

a.$11,685.00 favorable

b.$11,685.00 unfavorable

c.$11,001.00 favorable

d.$11,001.00 unfavorable