Business, 26.11.2019 01:31 huangjianhe135
Crystal charm company makes handcrafted silver charms that attach to jewelry such as a necklace or bracelet. each charm is adorned with two crystals of various colors. standard costs follow: standard quantity standard price (rate) standard unit cost silver 0.30 oz. $ 27.00 per oz. $ 8.10 crystals 7.00 $ 0.30 crystal 2.10 direct labor 2.00 hrs. $ 17.00 per hr. 34.00 during the month of january, crystal charm made 1,610 charms. the company used 458 ounces of silver (total cost of $12,824) and 11,320 crystals (total cost of $3,169.60), and paid for 3,370 actual direct labor hours (cost of $55,605.00). required: 1. calculate crystal charm’s direct materials variances for silver and crystals for the month of january. 2. calculate crystal charm’s direct labor variances for the month of january.
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