[The following information applies to the questions displayed below.]   Antuan Company set the following standard costs for one unit of its product.         Direct materials (3.0 Ibs. @ $5.00 per Ib.) $ 15.00 Direct labor (2.0 hrs. @ $12.00 per hr.)   24.00 Overhead (2.0 hrs. @ $18.50 per hr.)   37.00 Total standard cost $ 76.00   The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factory’s capacity of 20,000 units per month. Following are the company’s budgeted overhead costs per month at the 75% capacity level.   Overhead Budget (75% Capacity) Variable overhead costs           Indirect materials $ 15,000       Indirect labor   90,000       Power   15,000       Repairs and maintenance   45,000       Total variable overhead costs       $ 165,000 Fixed overhead costs           Depreciation—Building   24,000       Depreciation—Machinery   70,000       Taxes and insurance   17,000       Supervision   279,000       Total fixed overhead costs         390,000 Total overhead costs       $ 555,000   The company incurred the following actual costs when it operated at 75% of capacity in October.               Direct materials (45,500 Ibs. @ $5.20 per lb.)       $ 236,600 Direct labor (22,000 hrs. @ $12.30 per hr.)         270,600 Overhead costs           Indirect materials $ 41,100       Indirect labor   176,400       Power   17,250       Repairs and maintenance   51,750       Depreciation—Building   24,000       Depreciation—Machinery   94,500       Taxes and insurance   15,300       Supervision   279,000     699,300 Total costs       $ 1,206,500   rev: 04_27_2020_QC_CS-209738   3. Compute the direct materials cost variance, including its price and quantity variances. (Indicate the effect of each variance by selecting  for favorable, unfavorable, and No variance.)

Bramble's standard quantities for 1 unit of product include 3 pounds of materials and 1.0 labor hours. The standard rates are $3 per pound and $5 per hour. The standard overhead rate is $10 per direct labor hour. The total standard cost per unit of Bramble's product is O $24.00. O $18.00. O $15.00. O $14.00.

Cool Pool has these costs associated with production of 25,164 units of accessory products: direct materials, $76; direct labor, $116; variable manufacturing overhead, $11; total fixed manufacturing overhead, $755,691. What is the cost per unit under the variable method? Round to the nearest penny, two decimal places.

The following standard cost card is provided for Navid Company's Product A: Direct material (3 lbs. @ $3.00 per lb.) Direct labor (2 hr @ $8.00 per hr.) Variable overhead (2 hr. @ $3.00 per hr.) Fixed overhead (1 hr. @ $3.00 per hr.) $ 9.00 16.00 6.00 3.00 Total standard cost per unit $34.00 The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5,600 units at the following costs: Direct material 12,200 pounds @ $2.50 per pound Direct labor 5,350 hours @ $16.00 per hour Overhead $29,940 The standard manufacturing cost per unit is $34.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations.)

Sedona Company set the following standard costs for one unit of its product for this year. $ 69.00 Direct material (30 Ibs. @ $2.30 per Ib.) Direct labor (20 hrs. @ $4.30 per hr.) Variable overhead (20 hrs. @ $2.30 per hr.) Fixed overhead (20 hrs. @ $1.20 per hr.) 86.00 46.00 24.00 Total standard cost $225.00 The $3.50 ($2.30 + $1.20) total overhead rate per direct labor hour is based on an expected operating level equal to 60% of the factory's capacity of 69,000 units per month. The following monthly flexible budget information is also available. Operating Levels (% of capacity) 60% Flexible Budget Budgeted output (units) Budgeted labor (standard hours) Budgeted overhead (dollars) Variable overhead 55% 65% 37,950 41,400 44,850 897,000 759,000 828,000 $1,745,700 993,600 $2,739, 300 $1,904,400 993,600 $2,898,000 $2,063,100 993,600 $3,056,700 Fixed overhead Total overhead During the current month, the company operated at 55% of capacity, employees worked 731,000 hours, and the following…

Menounos Manufacturing Co. uses standard costs. Standard costs and actual costs for direct materials and direct labor for the manufactureC3,000 units during 20Y6 were as follows: Specifics Standard Costs Actual Costs Direct materials 18,000 Ibs. at $4.50 per pound. 18,500 lbs. at $4.35 per pound. Direct labor 7,500 hours at $12.00 per hour. 7,420 hours at $12.30 per hour. • Each unit requires 2.5 hours of direct labor. a. Compute the direct materials price variance and direct materials quantity variance. Indicate whether each variance is favorable or unfavorable. b. Compute the direct labor rate variance and direct labor time variance. Indicate whether each variance is favorable or unfavorable.

The following information applies to the questions displayed below.] Antuan Company set the following standard costs for one unit of its product.        Direct materials (3.0 Ibs. @ $5.00 per Ib.) $ 15.00 Direct labor (2.0 hrs. @ $12.00 per hr.)   24.00 Overhead (2.0 hrs. @ $18.50 per hr.)   37.00 Total standard cost $ 76.00   The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factory’s capacity of 20,000 units per month. Following are the company’s budgeted overhead costs per month at the 75% capacity level.  Overhead Budget (75% Capacity) Variable overhead costs           Indirect materials $ 15,000       Indirect labor   90,000       Power   15,000       Repairs and maintenance   45,000       Total variable overhead costs       $ 165,000 Fixed overhead costs           Depreciation—Building   24,000       Depreciation—Machinery   70,000       Taxes and insurance   17,000…

Hutto Corp. has set the following standard direct materials and direct labor costs per unit for the product It manufactures. Direct materials (15 lbs. @ $4 per lb.) Direct labor (2 hrs. @ $15 per hr.) During May the company incurred the following actual costs to produce 8,100 units. Direct materials (125,300 lbs. @ $3.80 per lb.) Direct labor (20,400 hrs. @ $15.10 per hr.). AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate AQ - Actual Quantity SQ - Standard Quantity = AP = Actual Price SP = Standard Price (1) Compute the direct materials price and quantity variances. (Indicate the effect of each varlance by selecting for favorable, unfavorable, and no varlance.) (2) Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each varlance by selecting for favorable, unfavorable, and no varlance. Round "Rate per hour" answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. 0 $60…

Trini Company set the following standard costs per unit for its single product Direct materials (30 pounds @ $4.40 per pound) $ 132.00 Direct labor (6 hours @ $14 per hour) 84.00 Variable overhead (6 hours @ $8 per hour) 48.00 Fixed overhead (6 hours @ $12 per hour) 72.00 Standard cost per unit $ 336.00 Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the company’s capacity of 69,000 units per quarter. The following additional information is available.   Operating Levels 70% 80% 90% Production (in units) 48,300 55,200 62,100 Standard direct labor hours (6 DLH/unit) 289,800 331,200 372,600 Budgeted overhead (flexible budget)       Fixed overhead $ 3,974,400 $ 3,974,400 $ 3,974,400 Variable overhead $ 2,318,400 $ 2,649,600 $ 2,980,800 During the current quarter, the company operated at 90% of capacity and produced 62,100 units; actual direct labor totaled 291,000 hours. Units produced…

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