Berends corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 9.2 pounds $3.00 per pound direct labor 0.3 hours $17.00 per hour variable overhead 0.3 hours $3.00 per hour the company reported the following results concerning this product in april. actual output 8,800 units raw materials used in production 78,150 pounds purchases of raw materials 85,900 pounds actual direct labor-hours 2,560 hours actual cost of raw materials purchases $240,520 actual direct labor cost $39,424 actual variable overhead cost $6,912 the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. 1. The variable overhead efficiency variance for april is:.
A. $240 F
B. $216 U
C. $216 F
D. $240 U
2. The materials quantity variance for April is:.
A. $8,430 U
B. $8,430 F
C. $7,868 U
D. $7,868 F
3. The materials price variance for April is:.
A. $17,180 U
B. $16,192 F
C. $16,192 U
D. $17,180 F
4. The labor efficiency variance for April is:.
A. $1,232 F
B. $1,360 F
C. $1,360 U
D. $1,232 U
5. The labor rate variance for April is:.
A. $4,224 F
B. $4,224 U
C. $4,096 U
D. $4,096 F
The variable overhead rate variance for April is:.
A. $792 F
B. $792 U
C. $768 F
D. $768 U