1.

The units that were produced during the period are = 608000/32= 19000 units

2. Material quantity variance = (Standard usage- actual usage) x Standard cost per unit

Actual usage = (608000+32000)/16 = 40000 meters

40000 meters of direct material were purchased and used in production.

3. Material price variance = (standard cost – actual cost) x Actual quantity of units

purchased

Actual cost per meter of material = (16 x40000-11600)/40000= $15.71 per meter

4. Actual direct labor hours worked during the period = total labor cost/ Labor cost per

hour

Actual labor hours worked during the period = 285000+15000/ 15= 20000 hours

5. Actual rate per direct labor hour = (15 x20000+4000)/20000= $15.2 per hour

6. Standard labor hours worked during the period = 285000/ 15= 19000 hours

Quantity variance = (19000-20000) x$9= $9000 U

Actual variable manufacturing overhead = 171000-4000+9000= $176000