Question :
61. Bartels Corp. produces woodcarvings. It takes two hours of : 1256720
61. Bartels Corp. produces woodcarvings. It takes two hours of direct labor to produce a carving. Bartels’ standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels’ labor rate variance for August?A. $10,376 unfavorableB. $2,104 unfavorableC. $2,104 favorableD. $12,480 unfavorableE. $ 12,480 favorable
62. Bartels Corp. produces woodcarvings. It takes two hours of direct labor to produce a carving. Bartels’ standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels’ labor efficiency variance for August?A. $10,376 unfavorableB. $2,104 unfavorableC. $2,104 favorableD. $12,480 unfavorableE. $ 12,480 favorable
63. Bartels Corp. produces woodcarvings. It takes two hours of direct labor to produce a carving. Bartels’ standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels’ labor cost variance for August?A. $10,376 unfavorableB. $2,104 unfavorableC. $2,104 favorableD. $12,480 unfavorableE. $ 12,480 favorable
64. Use the following data to find the total direct labor cost variance:
Direct labor standard (4 hrs. @ $7/hr.)
$28 per unit
Actual hours worked per unit
3.5 hours
Actual units produced
3,500 units
Actual rate per hour
$7.50
A. $6,125 unfavorableB. $7,000 unfavorableC. $7,000 favorableD. $12,250 favorableE. $6,125 favorable
65. Use the following data to find the direct labor rate variance.
Direct labor standard (4 hrs. @ $7/hr.)
$28 per unit
Actual hours worked per unit
3.5 hours
Actual units produced
3,500 units
Actual rate per hour
$7.50
A. $6,125 unfavorableB. $7,000 unfavorableC. $7,000 favorableD. $12,250 favorableE. $6,125 favorable
66. Use the following data to find the direct labor efficiency variance.
Direct labor standard (4 hrs. @ $7/hr.)
$28 per unit
Actual hours worked per unit
3.5 hours
Actual units produced
3,500 units
Actual rate per hour
$7.50
A. $6,125 unfavorableB. $7,000 unfavorableC. $7,000 favorableD. $12,250 favorableE. $6,125 favorable
67. The following company information is available for January:
Direct materials used
2,500 feet @ $55 per foot
Standard costs for direct materials for January production
2,600 feet @ $53 per foot
The direct material price variance is:A. $5,000 favorableB. $ 300 favorableC. $5,300 unfavorableD. $5,000 unfavorableE. $5,300 favorable
68. The following company information is available for January:
Direct materials used
2,500 feet @ $55 per foot
Standard costs for direct materials for January production
2,600 feet @ $53 per foot
The direct material quantity variance is:A. $5,000 favorableB. $300 favorableC. $5,300 unfavorableD. $5,000 unfavorableE. $5,300 favorable
69. The following company information is available:
Direct materials used for production
36,000 gallons
Standard quantity for units produced
34,400 gallons
Standard cost per gallon of direct material
$6.00
Actual cost per gallon of direct material
$6.10
The direct materials quantity variance is:A. $10,000 unfavorableB. $13,200 unfavorableC. $9,600 unfavorableD. $3,600 unfavorableE. $13,200 favorable
70. The following company information is available:
Direct materials used for production
36,000 gallons
Standard quantity for units produced
34,400 gallons
Standard cost per gallon of direct material
$6.00
Actual cost per gallon of direct material
$6.10
The direct materials price variance is:A. $10,000 unfavorable B. $13,200 unfavorableC. $9,600 unfavorableD. $3,600 unfavorableE. $13,200 favorable