题目

SU25-BL-BUS-A325-5063 Exam #3: Summer 2025

多项填空题

Note: for all answers enter the value as a positive number if it is favorable and a negative number if it is unfavorable. 1. The direct materials price variance is [Fill in the blank], . (9 points) 2. The direct materials efficiency variance is [Fill in the blank], . (9 points) 3. The direct labor price variance is [Fill in the blank], . (9 points) 4. The direct labor efficiency variance is [Fill in the blank], . (9 points)

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思路分析

Let me restate the given problem and the data used for calculations, then go through each variance one by one with clear steps. Problem data and setup: - Budgeted/direct standard costs: - Direct materials: 2.0 pounds per unit (pie), price $6.25 per pound - Direct labor: 0.20 hours per unit (pie), wage $13.00 per hour - Actual for September: - Pies produced: 1,100 - Direct materials used: 2,300 pounds at an average cost per pound of $6.00 - Direct labor hours: 200 hours at an average wage of $13.25 per hour - Required variances to fill (all values should be entered as positive if favorable and negative if unfavorable): 1) Direct materials price variance: [Fill in the blank] 2) Direct materials efficiency variance: [Fill in the blank] 3) Direct labor price variance: [Fill in the blank] 4) Direct labor efficiency variance: [Fill in the blank] Now, analyze each option (or calculation result) step by step: 1) Direct materials price variance - Use the standard formula: Price variance = (Actual price per unit − Standard price per unit) × Actual quantity purchased. - Actual price per pound = total di......Login to view full explanation