The Following Data for the Alma Company Pertain to the Production

question 121

Essay

The following data for the Alma Company pertain to the production of 1,000 urns during August.Direct Materials (all materials purchased were used):
Standard cost: $6.00 per kilogram.Total actual cost: $5,600.Standard cost allowed for units produced was $6,000.Materials efficiency variance was $120 unfavourable.Direct Manufacturing Labour:
Standard cost is 2 urns per hour at $24.00 per hour.Actual cost per hour was $24.50.Labour efficiency variance was $336 favourable.Required:
a.What is standard direct material cost and quantity per urn?
b.What is the direct material rate variance?
c.What is the total actual cost of direct manufacturing labour?
d.What is the labour rate variance for direct manufacturing labour?

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Definitions:

Play

A voluntary, enjoyable, and intrinsically motivated activity that is non-serious but may involve social roles and creativity, typical in children and recreational in adults.

Cognitive

Relating to mental processes such as perception, memory, thought, and problem-solving.

Dramatic Play

Play in which children enact social roles; made possible by the attainment of symbolic thought. A form of pretend play.

Cognitive Development

The process through which children grow and develop in terms of their ability to think, understand, reason, and respond to the world around them.