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# Answers-Chapter 10 - Solutions to exercises Exercise 10-28...

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Solutions to exercises Exercise 10-28 Direct-material price variance = \$2,400 Unfavorable Direct-material quantity variance = \$8,000 Unfavorable Direct-labor rate variance = \$3,900 Unfavorable Direct-labor efficiency variance = \$8,000 Unfavorable Exercise 10-29 Direct material = \$8,000 Unfavorable Direct labor \$11,900 Unfavorable Exercise 10-31 Standard direct-material cost =\$55.00 Exercise 10-32 Direct-material price variance = \$1,800 Unfavorable Direct-material quantity variance = \$1,400 Unfavorable Direct-labor rate = \$645 Unfavorable Direct-labor efficiency = \$8,100 Unfavorable Exercise 10-33 Direct-material price variance = \$1,800 Unfavorable Direct-material quantity variance = \$1,400 Unfavorable Direct-labor variance \$8,745 Unfavorable Exercise 10-34 The standard allowed input quantity in May was 4,800 pounds Exercise 10-35 Direct Labor Direct Material Standard price or rate per unit of input \$20 per hr Standard quantity per unit of output 4 hrs per unit 2.75 lbs per unit Actual quantity used per unit of output 3 lbs per unit Direct-material quantity variance \$20,000 U Direct-labor rate variance \$ 35,000 U Exercise 10-36 1 Manufacturing cycle efficiency 85% 2 Delivery cycle time is 22 days. Exercise 10-37 Aggregate (or total) productivity = 1.25 Problem 10-39

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Total standard production costs = \$643,500 Direct-material price variance = \$2,500 Unfavorable Direct-material quantity variance = \$750 Favorable Direct-labor rate variance = \$16,040 Favorable Direct-labor efficiency variance = \$16,500 Unfavorable Problem 10-40 Standard material cost for each 10-liter container =46.68real Problem 10-41 1 Direct-material price variance =\$540 Unfavorable
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Answers-Chapter 10 - Solutions to exercises Exercise 10-28...

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