Keller company has a material price standard of 200 per

Reference no: EM13582289

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

Reference no: EM13582289

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