Question Details

Bartels Corp. produces woodcarvings 


1. Kyle, Inc. has collected the following data on one of its products. The direct materials price variance

Direct material standard (4 lbs. @ $1/lb.)	$4 per finished unit 
Total direct materials cost variance-unfavorable	$ 13,750
Actual direct materials used 	150,000 lbs.
Actual finished units produced	30,000 units

is:
A. $13,750 unfavorable.
B. $16,250 unfavorable.
C. $16,250 favorable.
D. $30,000 unfavorable.
E. $33,000 favorable.
2. Bartels Corp. produces woodcarvings. It takes 2 hours of direct labor to produce a carving. Bartels'
standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040
hours of direct labor at a total cost of $250,376. What is Bartels' labor rate variance for August?
A. $2,000 favorable.
B. $2,104 unfavorable.
C. $2,104 favorable.
D. $4,160 favorable.
E. $2,000 unfavorable.
3. Use the following data to find the direct labor cost

Direct labor  standard (4 hrs. @ $7/hr.)	$28 per unit 
Actual hours worked per unit 	3.5 hours
Actual units produced 	3,500 units
Actual rate per hour 	$7.50

variance.
A. $6,125 unfavorable.
B. $7,000 unfavorable.
C. $7,000 favorable.
D. $12,250 favorable.
E. $6,125 favorable.
4. The following company information is available for January. The direct materials price variance

Direct materials used………………………………………	2,500 feet @ $55 per foot 
Standard costs for direct materials for January production	2,600 feet @ $53 per foot

is:
A. $5,000 favorable.
B. $300 favorable.
C. $5,200 unfavorable.
D. $5,000 unfavorable.
E. $5,200 favorable.
5. The following company information is available. The direct materials quantity variance
is:

Direct materials used for production …………	36,000 galloons
Standard quantity for units produced………… 	34,400 galloons
Standard cost per gallon of direct material……  	$6.00
Actual cost per gallon of direct material……… 	$6.10

A. $10,000 unfavorable.
B. $13,200 unfavorable.
C. $9,600 unfavorable.
D. $10,000 favorable.
E. $13,200 favorable.




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