| Blomdahl Corporation makes a product with the following standard costs: |
| Inputs | Standard Quantity or Hours |
Standard Price or Rate |
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| Direct materials | 5.2 | kilos | $ | 6.00 | per kilo | |
| Direct labor | 0.3 | hours | $ | 22.00 | per hour | |
| Variable overhead | 0.3 | hours | $ | 2.00 | per hour | |
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| The company reported the following results concerning this product in October. |
| Actual output | 8,100 | units | |
| Raw materials used in production | 43,130 | kilos | |
| Actual direct labor hours | 2,570 | hours | |
| Purchases of raw materials | 46,700 | kilos | |
| Actual price of raw materials | $ | 5.70 | per kilo |
| Actual direct labor rate | $ | 23.70 | per hour |
| Actual variable overhead rate | $ | 1.80 | per hour |
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The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct labor hours.
a. computer the materials quantity variance b. materials price variance c. computer the labor efficiency variance d. compute the labor rate variance e. compute the variable overhead efficiency variance f. compute the variable overhead rate variance |