# (Question and Answer): Company s dllput for the current period was assigned a \$150,000 standard direct materials cost. The as urect mater

QS 21-11 the following info describes the company’s usage..

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(Question and Answer): Company s dllput for the current period was assigned a \$150,000 standard direct materials cost. The as urect mater
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Company s dllput for the current period was assigned a \$150,000 standard direct materials cost. The as urect materials variances included a \$12,000 favorable price variance and a \$2.000 favorable quantity Mate e. What is the actual total direct materials cost for the current period? P2 The following inforn direct labor rate and efficiency variances for the period. aesand eo ai a the QS P2 Actual direct labor hours used Actual direct labor rate per hour Standard direct labor rate per hour Standard direct labor hours for units produced 65.000 s14 67,000 Frontera Company’s output for the current period results in a \$20,000 unfavorable direct labor rate vari Q ance and a S10,000 unfavorable direct labor efficiency variance. Production for the current period was assigned a \$400,000 standard direct labor cost. What is the actual total direct labor cost for the cum ent p ) period? of production shows variable overhead costs of \$162,400 and fixed overhead costs of \$124,000. For the rir thr romnany incured actual overhead costs of \$262,800 while producing 110,000 units. Compute Fogel Co. expects to produce 116,000 units for the year. The company’s flexible budget for 116,000 units

Direct labor rate variance = (AR – SR) × AH = (\$15 – \$14) × 65,000 = \$65,000 Unfavorable

Direct labor efficiency variance = (AH – SH) × SR = (65,000 – 67,000) × \$14 = \$28,000 Favorable

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