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The Koski Company has established standards as follows:
Direct material
3.20 pounds @ $5.20/pound = $16.64 per unit
Direct labor
2.00 hours @ $9.20/hour = $18.40 per unit
Variable overhead
2.00 hours @ $6.20/hour = $12.40 per unit
Actual production figures for the past year were as follows:
Units produced
620
Direct materials used
2,360 pounds
Direct materials purchased (4,200 pounds)
$22,260
Direct labor cost (1,070 hours)
$10,058
Variable overhead cost incurred
$6,527
rev: 02-11-2011
1.The materials price variance is (Do not round intermediate calculations.):
$236 U
$198 U
$11,943 U
$420 U
2. The materials quantity variance is: (Round your answer to nearest dollar amount.)
$1,993 U
$1,955 U
$10,317 U
$1,993 F
3. The labor rate variance is (Do not round intermediate calculations.):
$1,350 F
$1,350 U
$214 U
$214 F
4. The labor efficiency variance is: (Round your answer to nearest dollar amount.)
$1,564 F
$1,564 U
I need it to be done 2 hrs please. No more than two hrs
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