16. per-unit standands for direct materials are 2 of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct The pounds at S4 per pound. Last month, 11.200 materials quantity variance for last month was A) $3,200 favorable. B) $2,400 favorable. C) $3,200 unfavorable. D) $5,600 unfavorable. 2 24 0 o 17. Old Lao Shu Bruce has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Old Lao Shu Bruce used 3,850 hours of labor at a total cost of S70,455. The labor price variance is A) S1,155 U. B) $1,200 U. C) $1,555 F. D) $2,895 F. 18. The standard rate of pay is $10 per direct labor hour. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is $800 unfavorable. A) B) $800 favorable. C) $1,000 unfavorable. D) $1,000 favorable. 19. The Royal Business Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor quantity variance was A) $2,440 F. B) $2,400 U. C) $1,640 U. D) $2,440 U. 20. Old and Feeble Professor Mullen Co. manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor price variance was A) $840 U. B) $3,240 U. $3,240 F. 12 000 C) $2,400 U. 200 x 0. 20 D) Page 4