During the month of january, robinson & green inc. had total manufacturing costs of $121,000. it incurred $44,000 of direct labor cost and $33,000 of manufacturing overhead cost during the month. if the materials inventory on january 1 was $3,300 less that the materials inventory on january 31, what was the cost of materials purchased during the month?

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: