Direct materials variances: Actual unit cost

Posted: March 29th, 2022

Rate variance = ($4.50 – $4.55) × 6,300 = $315 unfavourable b. Efficiency variance = [(18,000 × 0.3) – 6,300 × $4.50 = $4,050 unfavourable 2) a. Sports [($20/$35) × $30] = $17.14 TV Classics [($15/$35) × $30] = $12.86 b. Since the bundled price exceeds the stand-alone price, the full stand-alone price is allocated to the Sports in each bundle. Therefore, $20 in each bundle. 3) a. Direct materials variances: Actual unit cost = $68,600/14,000 square me