Hurren Corporation makes a product with the following standard costs:Inputs Standard Quantity Standard Price Standard Costor hours or rate per unitDirect Materials 4.4 Grams $8.00 per gram $35.20Direct Labor 0.7 hours $19.00 per hour $13.30Variable Overhead 0.7 hours $4.00 per hour $2.80The company reported the following results concerning this product in June.Originally budgeted output………………………….6,600 unitsActual output…………………………………………….6,500 unitsRaw materials used in production………………..28,380 gramsActual direct labor-hours…………………………….4,500 hoursPurchases of raw materials…………………………31,800 gramsActual price of raw materials purchased……….$8.10 per gramActual direct labor rate……………………………….$19.90 per hourActual variable overhead rate……………………..$3.70 per hourThe company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.1. The materials quantity variance for June is:A. $1,760B. $1,782C. $1,760D. $1,7822. The materials price variance for June is:A. $3,180 UB. $2,860 FC. $2,860 UD. $3,180 F3.The labor efficiency variance for June is:A.$995B.$950C.$995D.$9504.The labor rate variance for June is:A. $4,095B. $4,050C. $4,095D. $4,0505. The variable overhead efficiency variance for June is:A. $185 FB. $200 UC. $185 UD. $200 F6.The variable overhead rate variance for June is:A. $1,365 UB. $1,365 FC. $1,350 FD. $1,350 U
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