Shamrock Manufacturing Company uses a standard cost system in accounting for the cost of its...

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Accounting

Shamrock Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following
standards have been established for the direct manufacturing costs per unit:
Budgeted overhead for the month of April (based on expected activity of 11,160 direct labour hours) is as follows:
Overhead is applied based on labour hours. The average activity per month is 12,090 direct labour hours. The company calculates
overhead rates based on average activity. Results for the month of April are as follows:
(b)
Calculate the labour price, usage, and budget variances.
There was no beginning or ending work in process inventory.
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