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Direct Materials Price and Usage Variances
Wheeler Corporation produces and sells special eyeglass straps for sporting enthusiasts. For the year, the company budgeted for production and sales of 1,200 straps. However, the company produced and sold just 1,100 straps. Each strap has a standard requiring one foot of material at a budgeted cost of $1.50 per foot and two hours of assembly time at a cost of $12 per hour. Actual costs for the production of 1,100 items were $1,435.50 for materials (990 feet at $1.45 per foot) and $29,161 for labor (2,420 hours at $12.05 per hour).
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If required, round your answers to the nearest cent. Enter all amounts as positive numbers
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