a. The direct material price variance for Job 822 based on the actual quantity of materials used is $260 unfavorable. This variance is calculated by comparing the actual cost of materials used with the standard cost.

b. The direct material quantity variance for Job 822 based on the actual quantity of materials used is $2,680 favorable. This variance is determined by comparing the actual quantity of materials used with the standard quantity and applying the standard price.

c. The actual quantity of direct labor hours used on Job 822 based on the actual quantity of materials used is 28 hours. This is calculated by dividing the actual labor cost by the standard labor rate, taking into account the labor rate and efficiency variances.

d. The actual **labor costs** incurred for Job 822 are $30. This is calculated by multiplying the actual labor hours by the standard labor rate, while considering the unfavorable labor rate variance.

a. The** direct material price **variance for Job 822 based on the actual quantity of materials used is $260 unfavorable.

The direct material price variance is calculated by multiplying the difference between the actual price and the standard price by the actual quantity of materials used. In this case, the standard price for one ounce of direct material is $2, and the actual quantity of materials used is 2,800 ounces. The actual cost of materials used is $5,880.

Actual Quantity of Materials Used: 2,800 ounces

Standard Price per Ounce: $2

Actual Cost of Materials Used: $5,880

Calculating the direct material price variance:

Direct Material Price Variance = (Actual Quantity of Materials Used x Standard Price) - Actual Cost of Materials Used

= (2,800 ounces x $2) - $5,880

= $5,600 - $5,880

= -$280

Therefore, the direct material price variance for **Job** 822 is $280 unfavorable.

b. The direct material quantity variance for Job 822 based on the actual **quantity of materials** used is $2,680 favorable.

The direct material quantity variance is calculated by multiplying the difference between the actual quantity of materials used and the standard quantity by the standard price. In this case, the standard quantity for one unit of product P521 is 5 ounces, and the actual quantity of materials used is 2,800 ounces. The standard price per ounce is $2.

Actual Quantity of Materials Used: 2,800 ounces

Standard Quantity per Unit: 5 ounces

Standard Price per Ounce: $2

Calculating the direct material quantity variance:

Direct Material Quantity Variance = (**Standard Quantity per Unit** x Standard Price) - (Actual Quantity of Materials Used x Standard Price)

= (5 ounces x $2) - (2,800 ounces x $2)

= $10,000 - $5,600

= $4,400

Therefore, the direct material quantity **variance for Job **822 is $4,400 favorable.

c. The actual quantity of direct labor hours used on Job 822 based on the **actual quantity** of materials used is 1,400 hours.

To determine the actual quantity of direct labor hours used, we need to divide the actual labor cost by the standard labor rate. The labor rate variance is given as unfavorable, indicating that the actual labor cost exceeds the standard labor cost. The labor efficiency variance is given as favorable, indicating that the actual labor hours used are less than the** standard labor hours**.

Actual Labor Cost: Standard Labor Rate x Actual Labor Hours

Actual Labor Cost: Standard Labor Cost + Labor Rate Variance

Actual Labor Hours: Actual Labor Cost / Standard Labor Rate

Given:

Labor Rate Variance: -$250 (unfavorable)

Labor Efficiency Variance: $100 (favorable)

Standard Labor Rate: $10 per hour

Calculating the actual labor cost:

Actual Labor Cost = Standard Labor Cost + Labor Rate Variance

= (Standard Labor Rate x Actual Labor Hours) - $250

= ($10 x Actual Labor Hours) - $250

Calculating the actual labor hours:

Actual Labor Hours = Actual Labor Cost / Standard Labor Rate

= (($10 x Actual Labor Hours) - $250) / $10

= Actual Labor Hours - 25

Simplifying the equation:

Actual Labor Hours - Actual Labor Hours/10 = 25

9/10 Actual Labor Hours = 25

Actual Labor Hours = 25 / (9/10)

Actual Labor Hours ≈ 27.78 (rounded to the nearest whole number)

Therefore, the** actual quantity **of direct labor hours used on Job 822 is approximately 28 hours.

d. The

actual labor costs incurred for Job 822 are $255.

To determine the actual labor costs, we can use the actual labor hours calculated in part c and multiply it by the **standard labor rate**.

Actual Labor Hours: 28 hours

Standard Labor Rate: $10 per hour

Calculating the actual labor costs:

Actual Labor Costs = Actual Labor Hours x Standard Labor Rate

= 28 hours x $10 per hour

= $280

However, since we have an unfavorable labor rate variance of $250, we need to adjust the actual labor costs accordingly.

Adjusted Actual Labor Costs = Actual Labor Costs + Labor Rate Variance

= $280 + (-$250)

= $30

Therefore, the actual labor costs incurred for Job 822 are $30.

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