99) The following data pertain to June operations for the Harley Company:

Actual InputsActual Price

for Each Unitper Unit

    of Output      of Input

Direct material10 yards$  8 per yard

Direct labour2 hours$10 per hour

Actual output was 750 units. The Company’s per unit standards call for 9 yards of direct material at $9.00 per yard and 3 hours of direct labour at $10.50 per hour.

Required: Compute the price and usage variances for direct material and direct labour.

100) Fill in the missing information in the following table:


Material Labour

Actual quantity used per unit3.5 pounds(c)

Actual price paid$6 per pound$17 per hour

Standard quantity per unit3 pounds4 hours

Standard price per unit(a)$16 per hour

Price variance$1,400 F$1,500 U

Usage variance(b)$600 F

Flexible-budget variance$400 U(d)

Actual quantity produced 400 units

101) Washington, Inc. has budgeted fixed factory overhead costs at $150,000 per month and variable factory overhead at a rate of $6 per direct-labour hour. The standard direct-labour hours allowed for January production were 18,000. An analysis of the factory overhead indicates that during January there was an unfavourable flexible budget variance of $5,000 and a favourable production volume variance of $3,000.


a.Compute the actual factory overhead cost for January.


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