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direct materials...standard cost 85000....price variance...unfavorable....5000..

ID: 2491477 • Letter: D

Question

direct materials...standard cost 85000....price variance...unfavorable....5000.....quantity variance...favorable....3000....direct labor....standard cost....150000....rate variance....standard cost....2700...efficiency variance....unfavorable...6200....manufacturing overhead...standard cost...300000...spending variance....favorable....4000....volume variance....favorable...5000.....Determine the actual costs incurred during the month of May for direct materials, direct labor,
and manufacturing overhead

Explanation / Answer

Actual cost incurred

Direct materials: Standard cost                  85,000

plus unfavorable price variance 5,000

less favorable quantity variance               3,000

Total 87,000

Direct labor: Standard cost                      150,000

less favorable rate variance                       2,700

plus unfavorable efficiency variance 6,200

Total 153,500

Manufacturing overhead: Standard cost 300,000

less favorable spending variance                 4,000

less favorable volume variance                    5,000

Total 291,000