Reference no: EM133010858

J Sporting Goods manufactures baseball mitt. The manufacturing standards per baseball mitt, based on 5,000 baseball mitts per month, are as follows:

Direct material of 6.00 yards at $5.40 per yard
Direct labor of 2.00 hours at $19.00 per hour
Overhead applied per baseball mitt at $15.00

• In the month of April, the company actually produced 5,200 baseball mitts using 27,300 yards of material at a cost of $6.10 per yard. The labor used was 11,700 hours at an average rate of $19.50 per hour. The actual overhead spending was $96,200.

Problem 1: Determine the total materials variance and round to the nearest whole dollar. Enter a favorable variance as a positive number. Enter an unfavorable variance as a negative number.