Reference no: EM131772650

Diane Buswell examined some of the accounting records and reported that Current Designs purchased 2,160 kg of pellets for this order at a total cost of $3,456. Twenty finishing kits were assembled at a total cost of $5,740. The payroll records showed that the type I employees worked 67 hours on this project at a total cost of $938. The type II finishing employees worked 110 hours at a total cost of $1,237.50. A total of 35 kayaks were produced for this order.

The standards that had been developed for this model of kayak are as follows for each kayak:

58 kg of polyethylene powder at $1.50 per kilogram

1 finishing kit (rope, seat, hardware, etc.) at $173
2 hours of type I labour from people who run the oven and trim the plastic at a standard wage rate of $14 per hour
3 hours of type II labour from people who attach the hatches and seat and other hardware at a standard wage rate of $11 per hour.

Calculate the eight variances that are listed below. (Round price variance for Type II workers to 2 decimal places, e.g. 15.25 and all other answers to 0 decimal places, e.g. 25.)