32. The standards for direct labor for a product are 2.5 hours at $8 per hour. Last month,
9,000 units of the product were made and the labor efficiency variance was $8,000 F. The actual
number of hours worked during the past period was:
33. The Reedy Company uses a standard costing system. The following data are available for
November:
The actual direct labor rate for November is:
34. Borden Enterprises uses standard costing. For the month of April, the company reported
the following data:
• Standard direct labor rate: $10 per hour
• Standard hours allowed for actual production: 8,000 hours
• Actual direct labor rate: $9.50 per hour
• Labor efficiency variance: $4,800 Favorable
The labor rate variance for April is:
35. Furson Corporation makes a single product. In a recent period 6,500 units were made and
there was an unfavorable labor efficiency variance of $26,000. Direct labor workers were paid $8
per hour and total wages were $182,000. The labor rate variance was zero. The standard labor–
hours per unit of output is closest to:
36. The following standards for variable manufacturing overhead have been established for a
company that makes only one product:
The following data pertain to operations for the last month:
What is the variable overhead efficiency variance for the month?
37. The following standards for variable manufacturing overhead have been established for a
company that makes only one product:
The following data pertain to operations for the last month:
What is the variable overhead rate variance for the month?
38. Millonzi Corporation has a standard cost system in which it applies manufacturing
overhead to products on the basis of standard machine-hours (MHs). The company has provided
the following data for the most recent month:
What was the variable overhead rate variance for the month?
39. Lafountaine Manufacturing Corporation has a standard cost system in which it applies
manufacturing overhead to products on the basis of standard machine-hours (MHs). The
company’s cost formula for variable manufacturing overhead is $4.70 per MH. During the month,
the actual total variable manufacturing overhead was $20,210 and the actual level of activity for
the period was 4,700 MHs. What was the variable overhead rate variance for the month?
40. Dowen Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. For the most recent month, the company based its budget on 4,400 machine–
hours. Budgeted and actual overhead costs for the month appear below:
The company actually worked 4,460 machine-hours during the month. The standard hours
allowed for the actual output were 4,310 machine-hours for the month. What was the overall
variable overhead efficiency variance for the month?
41. Ruston Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. Budgeted and actual overhead costs for the most recent month appear below:
The original budget was based on 4,500 machine-hours. The company actually worked 4,590
machine-hours during the month and the standard hours allowed for the actual output were
4,700 machine-hours. What was the overall variable overhead efficiency variance for the month?
42. Tavorn Corporation applies manufacturing overhead to products on the basis of standard
machine-hours. The company’s standard variable manufacturing overhead rate is $1.80 per
machine-hour. The actual variable manufacturing overhead cost for the month was $13,080. The
original budget for the month was based on 7,100 machine-hours. The company actually worked
7,210 machine-hours during the month. The standard hours allowed for the actual output of the
month totaled 7,070 machine-hours. What was the variable overhead efficiency variance for the
month?
43. Kornfeld Corporation produces metal telephone poles. In the most recent month, the
company budgeted production of 2,800 poles. Actual production was 3,200 poles. According to
standards, each pole requires 2.2 machine-hours. The actual machine-hours for the month were
6,890 machine-hours. The standard variable manufacturing overhead rate is $9.20 per machine-
hour. The actual variable manufacturing cost for the month was $67,020. The variable overhead
efficiency variance is:
44. Acri Corporation produces large commercial doors for warehouses and other facilities. In
the most recent month, the company budgeted production of 6,900 doors. Actual production was
7,300 doors. According to standards, each door requires 5.6 machine-hours. The actual machine-
hours for the month were 40,360 machine-hours. The standard supplies cost, and element of
variable manufacturing overhead, is $4.20 per machine-hour. The actual supplies cost for the
month was $168,251. The variable overhead efficiency variance for supplies cost is:
45. The following data have been provided by Spraglin Corporation, a company that produces
forklift trucks:
Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency
variance for supplies cost is:
The Litton Company has established standards as follows:
Direct material: 3 pounds per unit @ $4 per pound = $12 per unit
Direct labor: 2 hours per unit @ $8 per hour = $16 per unit
Variable manufacturing overhead: 2 hours per unit @ $5 per hour = $10 per unit
Actual production figures for the past year are given below. The company records the materials
price variance when materials are purchased.
The company applies variable manufacturing overhead to products on the basis of standard
direct labor-hours.
46. The materials price variance is:
47. The materials quantity variance is:
48. The labor rate variance is:
49. The labor efficiency variance is:
50. The variable overhead rate variance is:
51. The variable overhead efficiency variance is:
Cox Engineering performs cement core tests in its laboratory. The following standards
have been set for each core test performed:
During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand)
were on hand. Variable manufacturing overhead is assigned to core tests on the basis of
standard direct labor-hours. The following events occurred during March:
• 8,600 pounds of sand were purchased at a cost of $7,310.
• 7,200 pounds of sand were used for core tests.
• 840 actual direct labor-hours were worked at a cost of $8,610.
• Actual variable manufacturing overhead incurred was $3,200.
52. The materials price variance for March is:
53. The materials quantity variance for March is: