# Under normal conditions, Sarah spends $8.40 per unit of materials, and it will take 3.6 units of material per pair of shoes. During July, Sole Purpose Shoe Company incurred actual direct materials costs of$60,632 for 6,890 units of direct materials in the production of 2,175 pairs of shoes. Complete the following table, showing the direct materials variance relationships for July for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance. Actual Cost           Standard Cost Actual Quantity X Actual Price   Actual Quantity X Standard Price   Standard Quantity X Standard Price   X       X             =          =          =               Direct Materials     Variance:          Direct Materials    Variance:                                          Total Direct Materials     Variance:

Question
Under normal conditions, Sarah spends $8.40 per unit of materials, and it will take 3.6 units of material per pair of shoes. During July, Sole Purpose Shoe Company incurred actual direct materials costs of$60,632 for 6,890 units of direct materials in the production of 2,175 pairs of shoes.
Complete the following table, showing the direct materials variance relationships for July for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable cost variance, and a positive number for an unfavorable cost variance.
 Actual Cost Standard Cost Actual Quantity X Actual Price Actual Quantity X Standard Price Standard Quantity X Standard Price X X = = = Direct Materials     Variance: Direct Materials    Variance: Total Direct Materials     Variance:

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