Total cost 375800 the total variable cost at the

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Total cost $375,800 The total variable cost at the activity level of 9,300 patient-visits per month should be: $207,440 $170,190 $168,360 $209,770
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14. Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.8 grams $7.00 per gram $33.60 Direct labor 0.8 hours $13.00 per hour $10.40 Variable overhead 0.8 hours $8.00 per hour $6.40 The company reported the following results concerning this product in June. Originally budgeted output 6,200 units Actual output 6,100 units Raw materials used in production 28,420 grams Actual direct labor-hours 4,800 hours Purchases of raw materials 32,200 grams Actual price of raw materials purchased $7.10 per gram Actual direct labor rate $13.90 per hour Actual variable overhead rate $7.70 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased. The labor efficiency variance for June is: $1,112 F $1,112 U $1,040 F $1,040 U 15. Tidd Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.6 grams $3.00 per gram $13.80 Direct labor 0.5 hours $12.00 per hour $6.00 Variable overhead 0.5 hours $3.00 per hour $1.50 The company reported the following results concerning this product in November. Originally budgeted output 9,200 units Actual output 9,300 units Raw materials used in production 44,840 grams Purchases of raw materials 47,330 grams Actual direct labor-hours 7,900 hours Actual cost of raw materials purchases $132,470
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Actual direct labor cost $125,163 Actual variable overhead cost $22,456 The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased. The materials quantity variance for November is: $5,766 F $6,180 U $5,766 U $6,180 F 16. Tidd Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.4 grams $2.00 per gram $8.80 Direct labor 0.5 hours $15.00 per hour $7.50 Variable overhead 0.5 hours $2.00 per hour $1.00 The company reported the following results concerning this product in November. Originally budgeted output 9,200 units Actual output 9,300 units Raw materials used in production 44,760 grams Purchases of raw materials 47,250 grams Actual direct labor-hours 7,820 hours Actual cost of raw materials purchases $132,390 Actual direct labor cost $125,083 Actual variable overhead cost $13,866 The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased. The variable overhead efficiency variance for November is: $6,340 U $7,925 U $6,340 F $7,925 F 17. The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:
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Actual cost of direct material purchased and used: $103,525 Material price variance: $2,525 unfavorable Total materials variance: $20,525 unfavorable Standard cost per pound of material: $4 Standard cost per direct labor-hour: $8 Actual direct labor-hours: 12,050 hours
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