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Last year, Caan Enterprises budgeted for production and sales of 28,000 leather

ID: 2371311 • Letter: L

Question

Last year, Caan Enterprises budgeted for production and sales of 28,000 leather briefcases. Caan produced and sold 27,250 briefcases. Each briefcase has a standard requiring 4 feet of material at a budgeted cost of $3.2 per foot and 50 minutes of sewing time at a cost of $0.22 per minute. The briefcases sell for $50. Actual costs for the production of 27,250 briefcases were $270,480 for materials (84,000 feet at $3.22 per foot) and $325,920 for labor (1,358,000 minutes at $0.24 per minute).


Enter all amounts as positive numbers. If required, round your answers to two decimal places.

A. What is the briefcase's direct material price variance?
$   SelectFavorableUnfavorableItem 2

B. What is the briefcase's direct material usage variance?
$   SelectFavorableUnfavorableItem 4

C. What is the briefcase's direct labor rate variance?
$   SelectFavorableUnfavorableItem 6

D. What is the briefcase's direct labor efficiency variance?
$   SelectFavorableUnfavorableItem 8

Explanation / Answer

A) Materials Price Variance = (Actual quantity purchased