The following data for the telephone company pertain to the production of 450 rolls of telephone wire during June. Selected items are omitted because the costing records were lost in a windstorm.
Direct Materials (All materials purchased were used)
Standard cost per roll: a pounds at $4.00 per pound
Total actual cost: b pounds costing $9600.
Standard cost allowed for units produced was $9000
Materials price variance: c
Materials efficiency variance was $80 unfavorable.
Direct Manufacturing Labor
Standard cost is 3 hours per roll at $8.00 per hour
Actual cost per hour was $8.25
Total actual cost: d
Labor price variance: e
Labor efficiency variance was $400 unfavorable.
Required:
Compute the missing elements in the report represented by the lettereditems.
Answers: 2
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