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113. The total number of units of Roff produced during August was:
114. The standard material allowed to produce one unit of Roff was:
115. The actual material cost per pound was:
116. The actual direct labor rate per hour was:
11-105
117. The labor rate variance was:
The following materials standards have been established for a particular product:
The following data pertain to operations concerning the product for the last month:
118. What is the materials price variance for the month?
119. What is the materials quantity variance for the month?
120. The materials quantity variance for April is:
11-109
121. The materials price variance for April is:
Fraize Corporation makes a product that uses a material with the quantity standard of 9.5
kilos per unit of output and the price standard of $4.00 per kilo. In July the company produced
7,000 units using 68,850 kilos of the direct material. During the month the company purchased
73,600 kilos of the direct material at $3.70 per kilo. The direct materials purchases variance is
computed when the materials are purchased.
122. The materials quantity variance for July is:
11-111
123. The materials price variance for July is:
Cuda Corporation makes a product that uses a material with the following standards:
The company budgeted for production of 3,500 units in November, but actual production was
3,300 units. The company used 23,050 pounds of direct material to produce this output. The
company purchased 26,000 pounds of the direct material at a total cost of $158,600. The direct
materials purchases variance is computed when the materials are purchased.
124. The materials quantity variance for November is:
11-113
125. The materials price variance for November is:
Carskadon Corporation makes a product that uses a material with the following direct
material standards:
The company produced 3,000 units in December using 6,270 pounds of the material. During the
month, the company purchased 7,100 pounds of the direct material at a total cost of $13,490. The
direct materials purchases variance is computed when the materials are purchased.
126. The materials quantity variance for December is:
11-115
127. The materials price variance for December is:
The auto repair shop of Empire Motor Sales uses standards to control labor time and labor
cost in the shop. The standard time for a motor tune-up is 2.5 hours. The record showing time
spent in the shop last week on tune-ups has been misplaced; however, the shop supervisor
recalls that 50 tune-ups were completed during the week and the controller recalls that the labor
rate variance on tune-ups was $87, favorable. The shop has a set standard labor rate of $9 per
hour for tune-up work. The total labor variance for the week on tune-up work was $93,
unfavorable.
128. The number of actual hours spent on tune-up work last week was:
11-117
129. The actual hourly rate of pay for tune-up work last week was:
Level: 3 Hard
The following labor standards have been established for a particular product:
The following data pertain to operations concerning the product for the last month:
130. What is the labor rate variance for the month?
11-119
131. What is the labor efficiency variance for the month?
Bonnot Corporation makes a product that has the following direct labor standards:
The company budgeted for production of 2,100 units in October, but actual production was 1,900
units. The company used 410 direct labor-hours to produce this output. The actual direct labor
rate was $20.60 per hour.
132. The labor efficiency variance for October is:
