Direct Labor Variances Bellingham Company produces a product that requires 5 standard hours per unit at a standard hourly rate of $18.00 per hour. If 5,700 units required 29,400 hours at an hourly rate of $17.10 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Materials Variances The following data relate to the direct materials cost for the production of 2,500 automobile tires: Actual: 51,100 lbs. at $1.75 per lb.   Standard: 49,600 lbs. at $1.8 per lb.   a.  Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Materials Price Variance $fill in the blank 1   Direct Materials Quantity Variance $fill in the blank 3   Total Direct Materials Cost Variance $fill in the blank 5   b.  The direct materials price variance should normally be reported to the  . If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the  . If the favorable use of raw materials had been caused by the purchase of higher-quality raw materials, the variance should be reported to the  .

Venneman Company produces a product that requires 2 standard hours per unit at a standard hourly rate of $15.00 per hour. If 4,300 units required 8,900 hours at an hourly rate of $14.70 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a.  Direct labor rate variance $fill in the blank 1   b.  Direct labor time variance $fill in the blank 3   c.  Total direct labor cost variance $fill in the blank 5

Factory Overhead Volume Variance Bellingham Company produced 1,400 units of product that required 1.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.80 per direct labor hour at 1,900 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.