Reference no: EM132473779

Table top produces ping pong tables and has determined the following direct cost categories and budgeted amounts:

Category                                                       standard inputs for 1 output                         standard cost per input

Direct materials                                                         1.0                                              $7.5

Direct labour                                                            0.30                                              9.00

Direct marketing                                                        0.50                                               3.0

Actual performance for the company is shown below:

Actual output (in units)                                 4000

Direct material:

Material cost                                             $30,225

Input Purchased and used                              3,900

Actual price per input                                      $7.75

Direct manufacturing labour:

Labour costs                                              $11,470

Labour-hours of input                                     1,240

Acutal price per hours                                     49.25

Direct marketing labour:

Labour csots                                                $5,880

Labour-hours of input                                      2,100

Actual price per hour                                        $2.80

Required

Question A. What is the combined total of the flexible budget variance?

Question B. What is the rate variance of direct materials?

Question C. What is the rate variance of the direct manufacturing labour and the direct marketing labour, respectively?

Question D. What is the efficiency variance for direct materials?

Question E. What are the efficiency variance for direct manufacturing labour and direct marketing labours, respectively?