29 Jun Question 81. Europa Company manufactures only one product. Presented below is direct labor information for November.
Question
81. Europa Company manufactures only one product. Presented below is direct labor information for November.
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The direct labor flexible-budget variance is:
A. $26,624.00 unfavorable.
B. $31,948.80 unfavorable.
C. $39,936.00 favorable.
D. $71,884.80 favorable.
E. $103,833.60 favorable.
82. Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December:
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The actual direct materials purchase price per kilogram is:
A. $11.80.
B. $11.96.
C. $12.04.
D. $12.20.
E. $12.50.
83. Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December:
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The actual total cost of direct materials used in production is:
A. $458,068.
B. $459,862.
C. $461,132.
D. $462,938.
E. $478,400.
84.Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December:
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The direct materials usage variance for December is:
A. $1,800 unfavorable.
B. $1,800 favorable.
C. $59,400 unfavorable.
D. $59,400 favorable.
85. Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December:
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The direct labor rate variance for December is:
A. $1,590 favorable.
B. $5,650 favorable.
C. $7,790 unfavorable.
D. $24,410 unfavorable.
E. $59,410 unfavorable.
86. Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December:
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The direct labor efficiency variance for December is:
1 $1,590 favorable.
2 $5,650 favorable.
3 $7,240 unfavorable.
4 $59,410 unfavorable.
87. Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit. Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit. All materials were issued at the beginning of processing. The oper
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