materials 7.4 ounces 8$ per ounce
direct labor .3 hours 16$ per hour
variable overhead .3 hours 7$ per hour
actual output 2200 units
raw materials used in production 16420 ounces
purchases of raw material 17900 ounces
actual direct labor hours 720 hours
actual cost of raw materials purchases $141410
actual direct labor cost $12528
actual variable overhead cost $5112
the company applies variable overhead on the basis of DLH
compute materials quantity variance
compute the materials price variance
compute the labor efficiency variance
compute the labor rate variance
compute the variable overhead efficiency variance
compute the variable overhead rate variance
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