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Question - Kopecky Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product: Direct materials (6 kg at $1.75 per kilogram) $10.50, Direct labour (2.30 hours at $13.00 per hour) $29.90.
During the month of April, the company manufactures 150 units and incurs the following actual costs: Direct materials purchased and used (1,100 kg) $2,145, Direct labour (320 hours) $3,968.
Required - Calculate the total, price, and quantity variances for materials and labour.
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