Labor efficiency variance 3200 favorable standard

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Labor efficiency variance: $3,200 favorable Standard number of direct labor-hours per unit of Roff: 3 hours Total labor variance: $4,030 unfavorable The total number of units of Roff produced during August was: 4,000 3,950 3,750 4,150 18. 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: Actual cost of direct material purchased and used: $81,090 Material price variance: $9,540 unfavorable Total materials variance: $21,840 unfavorable Standard cost per pound of material: $3 Standard cost per direct labor-hour: $5 Actual direct labor-hours: 11,250 hours Labor efficiency variance: $3,000 favorable Standard number of direct labor-hours per unit of Roff: 3 hours Total labor variance: $6,000 unfavorable The actual material cost per pound was: (Round your final answer to 2 decimal places.) $3.00 $5.60 $3.60 $3.40 19. Rostad Corporation applies manufacturing overhead to products on the basis of standard machine- hours. Budgeted and actual overhead costs for the most recent month appear below: Original Budget Actual Costs Variable overhead costs: Supplies $7,200 $7,390 Indirect labor 10,660 10,010 Fixed overhead costs: Supervision 15,010 14,430 Utilities 14,300 14,350
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Factory depreciation 57,810 58,340 Total overhead costs $104,980 $104,520 The company based its original budget on 7,200 machine-hours. The company actually worked 7,160 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 7,090 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Do not round intermediate calculations.) $1,235 favorable $1,331 unfavorable $1,235 unfavorable $1,331 favorable 20. Franklin Glass Works uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. Each unit requires one standard hours of direct labor for completion. The denominator activity for the year was based on budgeted production of 260,000 units. Total overhead was budgeted at $1,100,000 for the year, and the fixed manufacturing overhead rate was $1.40 per direct labor-hour. The actual data pertaining to the manufacturing overhead for the year are presented below: Actual production 258,000 units Actual direct labor-hours 490,000 direct labor-hours Actual variable manufacturing overhead $402,000 Actual fixed manufacturing overhead $580,000 Franklin's fixed manufacturing overhead volume variance for the year is: $65,000 favorable $70,000 unfavorable $4,920 favorable $2,800 unfavorable 21. A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity 6,700 MHs Overhead costs at the denominator activity level: Variable overhead costs $31,700 Fixed overhead cost $94,260 The following data pertain to operations for the most recent period: Actual hours 6,900 MHs Standard hours allowed for the actual output 6,884 MHs
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Actual total variable manufacturing overhead cost $30,880 Actual total fixed manufacturing overhead cost $97,420 How much overhead was applied to products during the period?
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