Total Per Unit of Product Direct materials $35,490 $18.20 Direct labor $7,020 3.60 Variable manufacturing overhead (base
Posted: Sun May 29, 2022 8:35 pm
Total
Per Unit of Product
Direct materials
$35,490
$18.20
Direct labor
$7,020
3.60
Variable manufacturing overhead (based on direct
labor-hours)
$2,340
1.20
$23.00
During April, the factory worked only 760 direct labor-hours and
produced 2,000 robes. The following actual costs were recorded
during the month:
Total
Per Unit of Product
Direct materials (6,000 yards)
$36,000
$20
Direct labor
$8,000
$4
Variable manufacturing overhead
$3,800
$2
$26
At standard, each robe should require 2.8 yards of material. All
of the materials purchased during the month were used in
production.
Compute the following variances for April:
The quantity variance (04 marks
Per Unit of Product
Direct materials
$35,490
$18.20
Direct labor
$7,020
3.60
Variable manufacturing overhead (based on direct
labor-hours)
$2,340
1.20
$23.00
During April, the factory worked only 760 direct labor-hours and
produced 2,000 robes. The following actual costs were recorded
during the month:
Total
Per Unit of Product
Direct materials (6,000 yards)
$36,000
$20
Direct labor
$8,000
$4
Variable manufacturing overhead
$3,800
$2
$26
At standard, each robe should require 2.8 yards of material. All
of the materials purchased during the month were used in
production.
Compute the following variances for April:
The quantity variance (04 marks