What was Goodman budgeted direct labor rate

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Q1. Data on Goodman Company's direct-labor costs are given below:

Budgeted direct labor hours 30,000

Actual direct labor hours 29,000

Actual direct labor payroll $110,200

Total direct labor payroll activity variance $4,000F

Total direct labor payroll flexible variance $5,800F

What was Goodman's budgeted direct labor rate?

a. $3.60

b. $3.87

c. $4.00

d. Neither of the above

Q2. During the year, a manufacturing company had the following operating results:

Beginning work-in-process (WIP) inventory $51,000

Beginning finished goods (FG) inventory $190,000

Direct materials used in production $308,000

Direct labor $475,000

Manufacturing overhead incurred $250,000

Ending work-in-process (WIP) inventory $67,000

Ending finished goods (FG) inventory $89,000

What is the cost of goods manufactured for the year?

a. $1,017,000

b. $1,033,000

c. $1,134,000

d. None of the above

Reference no: EM132785916

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