A manufacturing company overseas sells sporting equipment and one product is a helmet for North America market and require special plastic. During the quarter ending June 30, the company manufactured 35,000 helmets, using 22,500 kilograms of plastic. The plastic costs the company $171,000. The plastic cost card, each helmet should require 0.6 kilograms of plastic at a cost of $8 per kilogram.

By standards what cost for plastic should have incurred to make 35,000 helmets and how much greater or less is it than costs that was incurred?

What is the difference computed in requirement 1 into a materials price variance and a materials quantity variance

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Meals for any airline produce grilled salmon in dill sauce with baby new potatoes and vegetables. During the recent week the company prepared 4,000 of the meals using 960 direct-labor hours. The company paid the direct labor workers a total of $9,600 for the week or $10 per hour. Standard cost card for the meal it should require .25 direct labor hours at a cost of $9.75 per hour

By standards what would the direct labor cost should have incurred to prepare 4,000 meal and how much does it differ from the actual direct labor cost?

What is the difference computed in requirement 1 into a labor rate variance and a labor efficiency variance