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M ch 10 Homework | ezto.mheducation.com/hm.tpx Huron Company produces a commerci

ID: 2490779 • Letter: M

Question

M ch 10 Homework | ezto.mheducation.com/hm.tpx Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below Standard Quantity or Standard Price Standard Hours 7.80 pounds $ 2.50 per pounds 0.30 hours or Rate Cost Direct materials Direct labor $19.50 $1.80 $6.00 per hour During the most recent month, the following activity was recorded a. 9,300 pounds of material were purchased at a cost of $2.20 per pound b. All of the material purchased was used to produce 1,000 units of Zoom c. 200 hours of direct labor time were recorded at a total labor cost of $1,400 Required: 1. Compute the materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Direct materials price variance 2:03 AM Search the web and Windows 0

Explanation / Answer

Material Price Variance= Actual Quantity(Std.Price-Acutal Price)

=9300(2.50-2.20)

=2790(F)

Material quantity variance= (Std quantity-Actual Quantity)*Standard Price

=(1000*7.8-9300)*2.20

=3300(U)

Direct Labour Rate Variance= Actual Labour Hours(Std Price-Actual Price)

=200 (6-7)

=200(U)

Direct Labour Efficiency Variance= Standard Price(Standard Labour Hours-Actual Labour Hours)

=6(1000*0.3-200)

=600(F)