The Following Data Pertain to October Operations for the Janice

question 156

Essay

The following data pertain to October operations for the Janice Company: $\begin{array}{lll}&\text { Actual Inputs } & \text { Actual Price } \\&\text { for Each Unit } & \text { per Unit } \\&\text { of Output } & \text { of Input }\\\text { Direct material } & 11 \text { yards } & \$ 12 \text { per yard } \\\text { Direct labor } & 4.2 \text { hours } & \$ 8 \text { per hour }\end{array}$ Actual output was 1,000 units. Janice Company's per unit standards call for 15 yards of direct material at
$10.00 per yard and 4 hours of direct labor at $9.50 per hour. Janice Company purchased 11,000 yards of material.
Required:
Compute the price and usage variances for direct material and direct labor.

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