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Landlubber Company established a standard direct materials cost of 1.5 gallons a

ID: 2371559 • Letter: L

Question

Landlubber Company established a standard direct materials cost of 1.5 gallons at $2 per gallon for one unit of its product. During the past month, actual production was 6,500 units. The material quantity variance was $700 favorable and the material price variance was $470 unfavorable. The entry to charge Goods in Process Inventory for the standard material costs during the month and to record the direct material variances in the accounts would include:

A debit to Raw Materials for $19,500.

Product A has a sales price of $10 per unit. Based on a 10,000-unit production level, the variable costs are $6 per unit and the fixed costs are $3 per unit. Using a flexible budget for 12,500 units, what is the budgeted operating income from Product A?

$30,000

A company established a direct material standard of 2 pounds of material at a cost of $6 per pound for unit produced. During August the company produced 6,000 units of product. 10,000 pounds of direct material which cost $6.50 per pound were used in the production process. Compute the direct material quantity variance for August.

$20,000

$14,000

Actual fixed overhead for a company during March was $77,612. The flexible budget for fixed overhead this period is $78,000 based on a production level of 4,875 units. If the company actually produced 4,300 units, what is the fixed overhead volume variance for March?

$388 favorable.

A debit to Direct Material Price Variance for $470. A credit to Goods in Process for $19,270. A credit to Goods in Process for $19,500. A debit to Direct Material Quantity Variance for $700.

A debit to Raw Materials for $19,500.

Product A has a sales price of $10 per unit. Based on a 10,000-unit production level, the variable costs are $6 per unit and the fixed costs are $3 per unit. Using a flexible budget for 12,500 units, what is the budgeted operating income from Product A?

$12,500 $25,000 $35,000

$30,000

A company established a direct material standard of 2 pounds of material at a cost of $6 per pound for unit produced. During August the company produced 6,000 units of product. 10,000 pounds of direct material which cost $6.50 per pound were used in the production process. Compute the direct material quantity variance for August.

$12,000 unfavorable. $5,000 favorable. $12,000 favorable. $5,000 unfavorable. $7,000 favorable.

$20,000

Use the following data to find the direct labor efficiency variance.

$7,000 unfavorable. $7,000 favorable. $12,250 favorable. $6,125 favorable. $6,125 unfavorable. A company's flexible budget for 12,000 units of production showed sales, $48,000; variable costs, $18,000; and fixed costs, $16,000. The operating income expected if the company produces and sells 16,000 units is: $24,000 $2,667 $18,667 $35,000

$14,000

Actual fixed overhead for a company during March was $77,612. The flexible budget for fixed overhead this period is $78,000 based on a production level of 4,875 units. If the company actually produced 4,300 units, what is the fixed overhead volume variance for March?

$388 unfavorable. $9,200 favorable. $9,200 unfavorable. $8,812 unfavorable.

$388 favorable.

Use the following data to find the direct labor rate variance.

$7,000 unfavorable. $12,250 favorable. $7,000 favorable. $6,125 favorable. $6,125 unfavorable.

Explanation / Answer

1)all the above

2)d

3)c

4)b

5)b

6)a

7)c