The Following Data for the Prender Company Pertain to the Production

question 32

Essay

The following data for the Prender Company pertain to the production of 800 urns during August.
Direct Materials (all materials purchased were used):
Standard cost: $4.80 per pound of urn.
Total actual cost: $4,480.
Standard cost allowed for units produced was $4,800.
Materials efficiency variance was $96 unfavorable.
Direct Manufacturing Labor:
Standard cost is 2 urns per hour at $19.20 per hour.
Actual cost per hour was $19.60.
Labor efficiency variance was $288 favorable.
Required:
a.What is standard direct material amount per urn?
b.What is the direct material price variance?
c.What is the total actual cost of direct manufacturing labor?
d.What is the labor price variance for direct manufacturing labor?

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Definitions:

Hypnotism

A trance-like state resembling sleep, typically induced by a therapist by focusing a patient's attention and increasing their responsiveness to suggestions.

Sympathetic Listening

An approach to listening where the listener focuses on understanding the speaker's feelings and emotions.

Humanitarian Approach

An approach that emphasizes the welfare and dignity of people, typically used in contexts of aid and development to alleviate suffering and promote human rights.

Mental Hospitals

Healthcare facilities specializing in the care and treatment of patients with psychiatric disorders.