8-A3 Barber Brass manufactures trumpets trombones tubas and other brass ins

8-A3

Barber Brass manufactures trumpets trombones tubas and other brass instruments. The following standards were developed for a line of
trumpets.

Standard Inputs Expected For Each Standard Price
per

Unit of Output Achieved Unit of Input

Direct materials 5 pounds $10 per pound
Direct labor 10 hours $25 per hour

During April Barber scheduled 550 trumpets for production. However the company produced only 525.
Barber purchased and used 3100 pounds of direct materials at a unit price of $8.50 per pound. It used 5500 hours of direct labor at an actual rate of $26.00
per hour.

1. Compute the standard cost per trumpet for direct materials and direct labor.

2. Compute the price variances and quantity variances for direct materials and direct labor.

3. Based on there sketchy data what clues for investigation are provided by the variances?