Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

Standard Quantity or Hours Standard Price
or Rate Standard
Cost
Direct materials 7.50 pounds $ 2.30 per pounds $ 17.25
Direct labor 0.35 hours $ 7.50 per hour $ 2.63
During the most recent month, the following activity was recorded:
a. 16,500 pounds of material were purchased at a cost of $2.10 per pound.
b. All of the material purchased was used to produce 2,000 units of Zoom.
c. 500 hours of direct labor time were recorded at a total labor cost of $4,250.

price variance  $3,300.00

quantity variance  $(3,450.00)

rate variance  $(500.00)

efficiency variance  $(3,225.00)

Explanation:

DIRECT MATERIALS VARIANCES

std cost  $2.30

actual cost  $2.10

quantity16,500

difference  $0.20

price variance  $3,300.00

std quantity15000.00

actual quantity16500.00

std cost  $2.30

difference-1500.00

quantity variance  $(3,450.00)

DIRECT labor VARIANCES

std rate  $7.50

actual rate  $8.50 (4,250 / 500 hours)

actual hours500

difference  $(1.00)

rate variance  $(500.00)

std  hours70.00

actual hours500.00

std rate  $7.50

difference-430.00

efficiency variance  $(3,225.00)

answer; i do believe that the correct answer is (c)///management,unions, lobbyists and

this conflict is person vs. society

if you need further explanations, comment below!

hope this ! < 3