Hollowell Audio Inc. manufactures military-specification compact discs. The co

Hollowell Audio Inc. manufactures military-specification compact discs. The company uses standards to control its costs. The labor standards
that have been set for one disc are as follows:

During July 9675 hours of direct labor time were required to make 19900 discs. The direct labor cost totaled $54180 for the month.

According to the standards what direct labor cost should have been incurred to make the 19900 discs?

1b.By how much does this differ from the cost that was incurred?

Break down the difference in cost from (1) above into a labor rate variance and a labor efficiency variance.

The budgeted variable manufacturing overhead rate is $4.1 per direct labor-hour. During July the company
incurred $44505 in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency
variances for the month.
questions 2
Sonne Company produces a perfume called Whim. The direct materials and direct labor standards for one bottle of
Whim are given below:

Compute the direct materials price and quantity variances for the month