The Data Below Relate to a Product of Bellingham Company

question 52

Essay

The data below relate to a product of Bellingham Company.
$\begin{array}{lrr}\text { Standard costs: }\\ \text {Materials, 2 pounds at \( \$ 6 \) per pound } &\text { \( \$ 12 \) per unit } \\ \text { Labor, 3 hours at \( \$ 15 \) per hour } &\text { \( \$ 45 \) per unit} \\\\\text { Actual results were: } \\\text { Production } & 3,600 \text { unit } \\\text { Material purchased \& used, } 7,300 \text { pounds } & \$ 42,340 \\\text { Labor, } 10,360 \text { hours } & \$ 160,580 \end{array}$

Required:
(Be sure to indicate whether the variances are favorable or unfavorable and show your work.)
a. Compute the direct material price variance.
b. Compute the direct material usage variance.
c. Compute the direct labor rate variance.
d. Compute the direct labor efficiency variance.

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Definitions:

Violence Against Women

Acts of aggression and abuse targeted towards women, often stemming from power imbalances and societal norms.

Cycle of Violence

A repetitive pattern of behavior in an abusive relationship, characterized by phases of tension building, violent episodes, and reconciliation.

Battering Relationships

Relationships characterized by physical or emotional abuse, where one partner exerts violent power or control over the other.

DSM

The Diagnostic and Statistical Manual of Mental Disorders, a publication by the American Psychiatric Association that classifies mental disorders.