1. Anthony Roofing's budgeted manufacturing costs for 50,000 squares of shingles are:
Fixed manufacturing costs $30,000
Variable manufacturing costs $20.00 per square
Anthony produced 40,000 squares of shingles during March. How much are budgeted total manufacturing costs in March?
a. $800,000
b. $1,030,000
c. $1,000,000
d. $830,000

2. The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1,800 units, the actual direct labor cost was $48,000 for 3,000 direct labor hours worked, the total direct labor variance is
a. $1,800 unfavorable.
b. $6,000 favorable.
c. $3,750 unfavorable.
d. $6,000 unfavorable.

3. The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $117,600 for 6,000 direct labor hours worked, the direct labor price (rate) variance is
a. $2,400 unfavorable.
b. $2,400 favorable.
c. $3,000 unfavorable.
d. $3,000 favorable.

4. The standard number of hours that should have been worked for the output attained is 6,000 direct labor hours and the actual number of direct labor hours worked was 6,300. If the direct labor price variance was $3,150 unfavorable, and the standard rate of pay was $9 per direct labor hour, what was the actual rate of pay for direct labor?
a. $8.50 per direct labor hour
b. $7.50 per direct labor hour
c. $9.50 per direct labor hour
d. $9.00 per direct labor hour

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