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Question - Below is information concerning two manufacturing jobs:
Item
Job 321
Job 322
Units produced
200
165
Standards per unit
Direct material quantity
5 kg
6 kg
Material price
$2 per kg
$3 per kg
Direct labour hours
2 hours
3 hours
Labour rate
$15 per hour
$12 per hour
Actual consumption
975 kg
(e)
$2.95 per kg
(f)
395 hours
(g)
$15.15 per hour
(h)
Variances Material price
(a)
$ 500 F
Material quantity
(b)
$ 30 U
(c)
$ 200 F
Labour efficiency
(d)
$ 60 U
Required -
Determine the missing amounts for items (a) through (h).
List the letters (a) to (h) and help me type answers beside the corresponding letter.
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