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The Bennett Company uses standard costing. The company makes and sells a single products called "The Hopper". The following data are for the month of October. Note: all materials purchased was used in production. There were no beginning or ending raw materials inventories.

Actual cost of direct labor $65,975
Labor rate variance 2,275 U
Total labor variance 7,175 U
Standard cost per direct labor hour $7
Standard cost per pound of material $6
Actual pounds of material used 11,200
Material price variance $2,800 F
Standard pounds of material per unit 2.5
Total materials variance $1,400 U

The total number of units of "The Hopper" produced during October was

A.)9,100
B.)4,480
C.)8,400
D.)4,200

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M945937

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