Majer Corporation makes a product with the following standard costs:   Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials   6.4 ounces $ 3.00 per ounce $ 19.20 Direct labor   0.4 hours $ 13.00 per hour $ 5.20 Variable overhead   0.4 hours $ 5.00 per hour $ 2.00 The company reported the following results concerning this product in February. Originally budgeted output   4,800 units Actual output   4,900 units Raw materials used in production   30,230 ounces Actual direct labor-hours   1,910 hours Purchases of raw materials   32,600 ounces Actual price of raw materials $ 2.90 per ounce Actual direct labor rate $ 12.40 per hour Actual variable overhead rate $ 4.90 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for February is:

Harris Manufacturing produces white sauce. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system for 2020: Budgeted and Standard Data   Actual Data Material  1/4 lb. @ $14 per pound   Produced 6,100 units   Labor  1.4 hrs. @ $16 per hour Materials purchased 1,600 lbs. for $13.70/pound   Total fixed overhead  $84,000 Materials used 1,520 lbs.   Variable overhead  $6.50 per unit Labor worked 8,740 hrs. at $15.90/hour   Production  6,000 units Total overhead $122,000                                         How much is the flexible budget for overhead for 2020?     $122,000     $123,000     $127,100     $124,300     $123,650

Tharaldson Corporation makes a product with the following standard costs:     Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.0 ounces $ 9.00 per ounce $ 54.00 Direct labor 0.7 hours $ 11.00 per hour $ 7.70 Variable overhead 0.7 hours $ 9.00 per hour $ 6.30   The company reported the following results concerning this product in June.   Originally budgeted output 3,600 units Actual output 3,200 units Raw materials used in production 21,000 ounces Purchases of raw materials 20,900 ounces Actual direct labor-hours 5,000 hours Actual cost of raw materials purchases $ 42,100   Actual direct labor cost $ 13,600   Actual variable overhead cost $ 3,800     The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.   The materials quantity variance for June is:

Robinwood Fixtures manufactures two products, K4 and X7. The company prepares its master budget on the basis of standard costs. The following data are for September: Standards Direct materials Direct labor Variable overhead (per direct labor- $ 22.60 hour) Fixed overhead (per month) Expected activity (direct labor-hours) Actual resulta Direct material (purchased and used) Direct labor Variable overhead Fixed overhead Units produced (actual) pounds at 0.75 $9.40 per pound hours at 1.25 $27.40 per hour K4 $ 418,080 17,420 pounds at 11,000 $8.80 per pound hours at 14,870 $27.70 per hour $ 359,060 $ 393,740 12,340 units X7 pound at 1 $10.00 per pound 1.50 $24.40 $ 494,970 23,570 hours at $30 per hour pounds at 14,270 $10.30 per pound hours at 22,370 $34.00 per hour $ 471,212 $ 491,960 14,570 units Required: a. Prepare a variance analysis for each variable cost for each product. b. Prepare a fixed overhead variance analysis for each product. Note: For all requirements, Do not round…

Majer Corporation makes a product with the following standard costs:     Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.5 ounces $ 2.00 per ounce $ 13.00 Direct labor 0.8 hours $ 18.00 per hour $ 14.40 Variable overhead 0.8 hours $ 2.00 per hour $ 1.60   The company reported the following results concerning this product in February.   Originally budgeted output 4,600 units Actual output 5,300 units Raw materials used in production 30,500 ounces Actual direct labor-hours 2,110 hours Purchases of raw materials 34,400 ounces Actual price of raw materials $ 97.10 per ounce Actual direct labor rate $ 87.60 per hour Actual variable overhead rate $ 6.10 per hour   The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.   The variable overhead efficiency variance for February is:

Direct materials-1 pound plastic at $6 per pound Direct labor-2.50 hours at $11.35 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit The predetermined manufacturing overhead rate is $10 per direct labor hour ($25.00 +2.50). It was computed from a master manufacturing overhead budget based on normal production of 14,500 direct labor hours (5,800 units) for the month. The master budget showed total variable costs of $101,500 ($7.00 per hour) and total fixed overhead costs of $43,500 ($3.00 per hour). Actual costs for October in producing 4,600 units were as follows. Direct materials (4,710 pounds) Direct labor (11,400 hours) Variable overhead Fixed overhead Total manufacturing costs $ 29,202 132,810 $ 6.00 28.38 17.50 7.50 $59.38 85,098 32,202 $279,312 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute all of the…

The following information relates to Modern, Inc.'s overhead costs for the month: Time Runn Attempt due 2 Hours, & Static budget variable overhead $8,000 24/7 Pro Static budget fixed overhead $4,000 Static budget direct labor hours 1,300 R Liv Static budget number of units to be produced 5,000 Modern allocates manufacturing overhead to production based on standard direct labor hours. Last month, Modern reported the following actual results: actual variable overhead $11,000 actual fixed overhead $3,000 actual direct labor hours 1,400 actual number of units produced 7,000 For the month, Modern's variable overhead efficiency variance is (Round your answer to the nearest whole dollar.)

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Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.1 ounces 0.2 hours 0.2 hours Standard Price or Rate Standard Cost Per Unit $ 28.40 $ 4.00 per ounce $ 11.00 per hour $ 2.20 $ 4.00 per hour $ 0.80 The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production 2,500 units 3,000 units 21,500 ounces Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 22,500 ounces 560 hours $ 45,100 $ 12,500 $ 3,250 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for June is: Multiple Choice $306 F $6.340 U $306 U $6,340 F

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