1.The per-unit standards for direct labor are 2 direct labor hours at $9 per hour. If in producing 1,200 units, the actual direct labor cost was $19,200 for 2,000 direct labor hours worked, the total direct labor variance is
- $2,400 unfavorable
- $2,400 favorable
- $1,500 unfavorable
- $720 unfavorable
2.Keller Company has a material price standard of $2.00 per pound. Three thousand pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 3,000 pounds, although the standard quantity allowed for the output was 2,700 pouns.
Keller company's materials quantity variance is
- $600 U
- $600 F
- $660 U
- $660 F