The Following Data for the Alma Company Pertain to the Production

question 127

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 price variance?
c. What is the total actual cost of direct manufacturing labour?
d. What is the labour price variance for direct manufacturing labour?

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Definitions:

Child Development

The physical, cognitive, social, and emotional growth that occurs from infancy through adolescence.

Fertilization

A biological process where male and female gametes combine to form a new cell that can develop into a new organism.

Zygote

The initial cell formed when a sperm cell fuses with an egg cell, representing the earliest stage of embryonic development.

Pregnancy

The period during which a woman carries a developing fetus, typically lasting about 40 weeks from the last menstrual period to birth.