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Use the following to answer questions 36-38: style=”color:#000000;”>Chicken Nuggets, LLC, provides chicken nuggets to fast food restaurants. The standard cost card for chicken nuggets indicates each nugget takes two ounces of chicken meat at $0.03 per ounce, 30 seconds of direct labor at $12.00 per hour, and 30 seconds of overhead at $6.00 per hour, for a total standard cost of $0.21 per nugget. Current production cost for 200,000 nuggets show material cost of $11,024 for 424,000 ounces of chicken at $0.026 per ounce; $19,380 for 1,700 hours of direct labor at $11.40 per hour; and $9,600 of overhead applied for 1,600 hours at $6.00 per hour. Legend: U = Unfavorable F = Favorable (Include U or F, after the amount) 36. (10) The direct material quantity (usage) variance is calculated to be ________? 37. (10) The direct labor efficiency variance is calculated to be ________? 38. (10) The direct labor rate variance is calculated to be ______style=”color:#000000;”>Chicken Nuggets, LLC, provides chicken nuggets to fast food restaurants. The standard cost card for chicken nuggets indicates each nugget takes two ounces of chicken meat at $0.03 per ounce, 30 seconds of direct labor at $12.00 per hour, and 30 seconds of overhead at $6.00 per hour, for a total standard cost of $0.21 per nugget. Current production cost for 200,000 nuggets show material cost of $11,024 for 424,000 ounces of chicken at $0.026 per ounce; $19,380 for 1,700 hours of direct labor at $11.40 per hour; and $9,600 of overhead applied for 1,600 hours at $6.00 per hour. Legend: U = Unfavorable F = Favorable (Include U or F, after the amount) 36. (10) The direct material quantity (usage) variance is calculated to be ________? 37. (10) The direct labor efficiency variance is calculated to be ________? 38. (10) The direct labor rate variance is calculated to be ______

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Use the following to answer questions 36-38:        

style=”color:#000000;”>Chicken Nuggets, LLC, provides chicken nuggets to fast food restaurants. The standard cost card for chicken nuggets indicates each nugget takes two ounces of chicken meat at $0.03 per ounce, 30 seconds of direct labor at $12.00 per hour, and 30 seconds of overhead at $6.00 per hour, for a total standard cost of $0.21 per nugget. Current production cost for 200,000 nuggets show material cost of $11,024 for 424,000 ounces of chicken at $0.026 per ounce; $19,380 for 1,700 hours of direct labor at $11.40 per hour; and $9,600 of overhead applied for 1,600 hours at $6.00 per hour.

Legend: U = Unfavorable F = Favorable (Include U or F, after the amount)

36. (10) The direct material quantity (usage) variance is calculated to be ________?

37. (10) The direct labor efficiency variance is calculated to be ________?

38. (10) The direct labor rate variance is calculated to be ______

 
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