Evergreen Embroidery Co. manufactures customized throw blankets. An experienced worker can embroider 12 blankets per hour. Due to the repetitive nature of the work, employees take a 10-minute break after every 12 blankets. Before starting each batch of 12 blankets, workers spend 6 minutes setting up their sewing machines. Calculate the standard quantity of direct labor for one blanket.
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- Kensington Textiles, Inc. manufactures customized tablecloths. An experienced worker can sew and embroider 10 tablecloths per hour. Due to the repetitive nature of the work, employees take a 10-minute break after every 10 tablecloths. Additionally, before starting each batch of 10 tablecloths, workers spend 8 minutes cleaning and setting up their sewing machines. Calculate the standard quantity of direct labor for one tablecloth.Rag Swag Inc. manufactures various styles of men’s casual wear. Shirts are cut and assembled by a workforce that is paid by piece rate. This means that they are paid according to the amount of work completed during a period of time. To illustrate, if the piece rate is $0.10 per sleeve assembled, and the worker assembles 800 sleeves during the day, then the worker would be paid $80 (800 × $0.10) for the day’s work. The company is considering adopting a lean manufacturing philosophy by organizing work cells around various types of products and employing pull manufacturing. However, no change is expected in the compensation policy. On this point, the manufacturing manager stated the following: “Piecework compensation provides an incentive to work fast. Without it, the workers will just goof off and expect a full day’s pay. We can’t pay straight hourly wages—at least not in this industry.” A garment company was following piece rate system for its employees and suddenly lean manufacturing…Abbeville Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 70 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows: SHOW WORK! Standard wage per hr. $15.00 Standard labor time per faucet 35 min. Standard number of Ibs. of brass per faucet Standard price per lb. of brass $2.40 Actual price per lb. of brass 2.5 lbs. $2.30 Actual Ibs. of brass used during the week Number of faucets produced during the week 4,780 Actual wage per hr. $15.50 11,800 Ibs. Actual hours for the week (70 employees x 36 hours) 2,520 A. What is the standard cost per unit for direct materials? B. What is the standard cost per unit for direct labor? C. What is the Direct Materials Price Variance? one) Favorable or unfavorable (Circle D. What is the Direct Materials Quantity Variance? one) Favorable or unfavorable (Circle E. What is the Direct Labor Rate Variance? Favorable or…
- Erie Co. manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows. Standard Hours 18 minutes Standard Rate per Hour Standard Cost $ 17.00 $5.10 During August, 5,750 hours of direct labor time were needed to make 20,000 units of the Jogging Mate. The direct labor cost totaled $102,350 for the month. What is the standard labor cost allowed to make 20,000 Jogging Mates?Rene is working with the operations manager to determine what the standard labor cost is for a spice chest. He has watched the process from start to finish and taken detailed notes on what each employee does. The fırst employee selects and mills the wood, so it is smooth on all four sides. This takes the employee 1 hour(s) for each chest. The next employee takes the wood and cuts it to the proper size. This takes 32 minutes. The next employee assembles and sands the chest. Assembly takes 3 hour(s). The chest then goes to the finishing department. It takes 3 hour(s) to finish the chest. All employees are cross-trained so they are all paid the same amount per hour, $18.62. What is the standard cost per chest for labor? Round to the nearest penny, two decimal places.Calzado Company produces leather shoes in batches. The shoes are produced in one plant located on 20 acres. The plant operates two shifts, five days per week. Each time a batch is produced, just-in-time suppliers deliver materials to the plant. When the materials arrive, a worker checks the quantity and type of materials with the bill of materials for the batch. The worker then makes an entry at a PC terminal near the point of delivery acknowledging receipt of the material. An accounts payable clerk reviews all deliveries at the end of each day and then prints and mails checks the same day materials are received. Prior to producing a batch, the equipment must be configured to reflect style and size features. Once configured, the batch is produced passing through three operations: cutting, sewing, and attaching buckles and other related parts such as heels.At the end of the production process, a sample of shoes is inspected to ensure the right level of quality. After inspection, the…
- Pockets Inc. manufactures cargo pants in the cutting and sewing process. Cargo pants are manufactured in batches of 30. The cutting time is 4 minutes per unit. The sewing time is 12 minutes per unit. It takes 20 minutes to move a batch of jeans from cutting to sewing. a. Compute the value-added, non-value-added, and total lead time of this process. Line Item Description Lead Time Value-added lead time fill in the blank 1 minutes Non-value-added lead time fill in the blank 2 minutes Total lead time fill in the blank 3 minutes b. Compute the value-added ratio. Round to one decimal place.fill in the blank 1 of 1%Abbeville Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 90 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows: Standard wage per hr. $15.00 Standard labor time per faucet 40 min. Standard number of lb. of brass 3 lb. Standard price per lb. of brass $2.40 Actual price per lb. of brass $2.50 Actual lb. of brass used during the week 14,350 lb. Number of faucets produced during the week 4,800 Actual wage per hr. $14.40 Actual hrs. for the week 3,240 hrs. Required: a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. Direct materials standard cost per unit $fill in the blank 1 Direct labor standard cost per unit fill in the blank 2 Total standard cost per unit $fill in the blank 3 b. Determine the direct materials price variance, direct materials…Erie Company manufactures a mobile fitness device called a Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours Standard Rate Per Hour Standard Cost 18 minutes $17.00 $5.10 During August, 5,750 hours of direct labor time were needed to make 20,000 units of the Jogging Mate. The direct labor cost totaled $102,350 for the month. Required: What is the standard labor-hours allowed (SH) to make 20,000 Jogging Mates? What is the standard labor cost allowed (SH x SR) to make 20,000 Jogging Mates? What is the labor spending variance? What is the labor rate variance and the labor efficiency variance? The budgeted variable manufacturing overhead rate is $4 per direct labor-hour. During August, the company incurred $21,850 in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency…
- Erie Company manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours Standard Rate per Hour Standard Cost 18 minutes $ 17.00 $ 5.10 During August, 5,750 hours of direct labor time were needed to make 20,000 units of the Jogging Mate. The direct labor cost totaled $102,350 for the month. Please help with the following: A) What is the standard labor-hours allowed (SH) to makes 20,000 Jogging Mates? B) What is the standard labor cost allowed (SH × SR) to make 20,000 Jogging Mates? C) What is the labor spending variance? D) What is the labor rate variance and the labor efficiency variance? E) The budgeted variable manufacturing overhead rate is $4 per direct labor-hour. During August, the company incurred $21,850 in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month.Rene is working with the operations manager to determine what the standard labor cost is for a spice chest. He has watched the process from start to finish and taken detailed notes on what each employee does. The first employee selects and mills the wood, so it is smooth on all four sides. This takes the employee 1 hour for each chest. The next employee takes the wood and cuts it to the proper size. This takes 30 minutes. The next employee assembles and sands the chest. Assembly takes 2 hours. The chest then goes to the finishing department. It takes 1.5 hours to finish the chest. All employees are cross-trained so they are all paid the same amount per hour, $22.30. A. What are the standard hours per chest? B. What is the standard cost per chest for labor? Round your answer to two decimal places.Rene is working with the operations manager to determine what the standard labor cost is for a spice chest. He has watched the process from start to finish and taken detailed notes on what each employee does. The first employee selects and mills the wood, so it is smooth on all four sides. This takes the employee 1 hour for each chest. The next employee takes the wood and cuts it to the proper size. This takes 30 minutes. The next employee assembles and sands the chest. Assembly takes 2 hours. The chest then goes to the finishing department. It takes 1.5 hours to finish the chest. All employees are cross-trained so they are all paid the same amount per hour, $14.50. A. What are the standard hours per chest? Standard hour per chest fill in the blank 1 hours B. What is the standard cost per chest for labor? Round your answer to two decimal places. Standard cost per chest $fill in the blank 2

