Answer question 1 Don Johnson is the management accountant for Cari-Blocks (CB), which manufacturesspecialty blocks. CB uses two direct cost categories: direct materials and directmanufacturing labour. Johnson feels that manufacturing overhead is most closely related tomaterial usage. Therefore, CB allocates manufacturing overhead to production based uponpounds of materials used.At the beginning of 2021, CB budgeted annual production of 200,000 blocks and adopted thefollowing standards for each block:InputCost/BlockDirect materials0.5 Ib. @ $12/lb.$ 6.00Direct manufacturing labour1.4 hours @ $20/hour28.00Manufacturing overhead:Variable$6/lb. 0.5 Ib.3.00Fixed$15/lb. 0.3 Ib.4.50Standard cost per block$41.50Actual results for April 2021 were as follows:Production24,000 blocksDirect materials purchased12,000 lb. at $13/lb.Direct materials used11,450 lb.Direct manufacturing labour38,000 hours for $798000Variable manufacturing overhead$68,150Fixed manufacturing overhead$155,000Required:1) Prepare a schedule of total standard manufacturing costs for the 24000 production of blocksin April 2021.2) For the month of April, compute the following variances, indicating whether each isfavourable (F) or unfavourable (U):a. Direct materials price variance (based on purchases)b. Direct materials efficiency variancec. Direct manufacturing labour price varianced. Direct manufacturing labour efficiency variancee. Variable manufacturing overhead spending variancef. Variable manufacturing overhead efficiency varianceg. Fixed manufacturing overhead spending varianceh. Production-volume variance

Formula Total Standard Manufacturing cost = Standard Cost per block x No.of blocks produced.

Don Johnson is the management accountant for Cari-Blocks (CB), which manufactures specialty blocks. CB uses two direct cost categories: direct materials and direct manufacturing labour. Johnson feels that manufacturing overhead is most closely related to material usage. Therefore, CB allocates manufacturing overhead to production based upon pounds of materials used. At the beginning of 2021, CB budgeted annual production of 200,000 blocks and adopted ti following standards for each block: Input Cost/Block Direct materials 0.5 Ib. @ $12/lb. $ 6.00 Direct manufacturing labour 1.4 hours @ $20/hour 28.00 Manufacturing overhead: Variable $6/lb. 0.5 lb. 3.00 Fixed $15/lb. 0.3 lb. 4.50 Standard cost per block $41.50