Biology Forums - Study Force

The following data for the lew grow Garden Supplies Company pertains to the production of 2,500 garden spades during March. The spade consists of a wooden handle and a metal forged tool that comes in contact with the ground.

Direct Materials (all materials purchased were used):

   Standard cost: $1.00 per handle and $3.50 per metal tool.
   Total actual cost: $11,350.
   Materials flexible-budget efficiency variance was $650 unfavourable.

Direct Manufacturing Labour:

   Standard cost is 5 garden spades per hour at $20.00 per hour.
   Actual cost per hour was $21.00.
   Labour efficiency variance was $400 favourable.

Required:
a.   What is the standard direct material amount per garden spade?
b.   What is the standard cost allowed for all units produced?
c.   What is the total direct materials flexible-budget variance?
d.   What is the direct material flexible-budget rate variance?
e.   What is the total actual cost of direct manufacturing labour?
f.   What is the labour rate variance for direct manufacturing labour?

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I see. Hmm...

Thanks for confirming, will mark this solved.

thanls!