a. Direct products cost variance, straight labor price variance, and also manufacturing facility overhead price variance

b. Direct products price variance, direct labor expense variance, and also addressed manufacturing facility overhead volume variance

c. Direct products cost variance, direct labor expense variance, variable manufacturing facility overhead controlled variance

d. Direct materials cost variance, straight labor price variance, factory overhead expense variance

 




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13 A manufacturing company that produces a solitary product hasprovided the following data concerning its the majority of recent month ofoperations:

Selling price

$149

Units in beginning inventory

0

Units produced

2,770

Units sold

2,520

Units in ending inventory

250

Variable expenses per unit:

Direct materials

$51

Direct labor

$20

Variable manufacturing overhead

$10

Variable offering and administrative

$12

Fixed costs:

Fixed production overhead

$96,950

Fixed selling and administrative expenses

$35,280

The complete gross margin for the month under absorption costingis:

$83,160

$17,640

$130,320

$141,120

14 A production company that produces a solitary product hasgave the complying with information concerning its many current month ofoperations:

Units in start inventory

0

Units produced

4,750

Units sold

4,650

Units in ending inventory

100

Variable prices per unit:

Direct materials

$

56

Direct labor

$

58

Variable manufacturing overhead

$

21

Variable offering and also administrative

$

19

Fixed costs:

Fixed production overhead

$

99,750

Fixed marketing and administrative

$

46,500

What is the variable costing unit product price for the month?

$154 per unit

$175 per unit

$135 per unit

$141 per unit

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15 Bartelt Inc., which produces a solitary product, has providedthe adhering to information for its many recent month of operations:

Number of units produced

4,600

Variable expenses per unit:

Direct materials

$108

Direct labor

$105

Variable manufacturing overhead

$5

Variable marketing and also administrative expense

$12

Fixed costs:

Fixed manufacturing overhead

$184,000

Fixed selling and also administrative expense

$322,000

Tright here were no beginning or ending inventories. The absorptioncosting unit product cost was:

$213 per unit

$258 per unit

$218 per unit

$340 per unit

16 Rehmer Corporation is functioning on its direct labor budget forthe following 2 months. Each unit of output needs 0.09 directlabor-hours.

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The direct labor price is $8.50 per direct labor-hour.The manufacturing budobtain calls for producing 5,600 units in June and6,100 units in July.

Required:

Construct the direct labor budobtain for the next two months,assuming that the direct labor work-related pressure is completely changed to thefull straight labor-hours necessary each month. (Round youranswers to 2 decimal places.)

June July
Required production in units
Direct labor hours per unit
complete straight labor hours needed
direct labor expense per hour
total straight labor cost