Keepsake Heirlooms, Inc., manufactures personalized baby quilts. An experienced embroiderer can personalize 14 quilts per hour. Because the repetitive nature of the sewing can lead to carpal tunnel syndrome, workers take a 15-minute break after every 14 quilts. Before beginning each batch of 14 quilts, workers spend 5 minutes cleaning and setting up their sewing machines. Calculate the standard quantity of direct labor for one quilt.
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- Frieling Company installs granite countertops in customers' homes.First, the customer chooses the particular granite slab, and then Frielingmeasures the countertop area at the customer's home, cuts the granite tothat shape, and installs it. The Tramel job calls for direct materials of$1,900 and direct labor of $500. Overhead is applied at the rate of 140 percent of direct labor cost. Unfortunately, one small countertop breaksduring installation and Frieling must cut another piece and install it toproperly complete the job. The additional rework required directmaterials costing $400 and direct labor costing $100. Assume that thespoilage was due to carelessness by a Frieling worker and it isconsidered to be normal spoilage. Refer to the data in Cornerstone Exercise 5.4. Now assume that thespoilage was due to the inherently fragile nature of the piece of stonepicked out by the Tramels. Frieling had warned them that the chosenpiece could require much more care and potentially additional…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%Natalie Attire makes fashionable garments. During a particular week, employees worked 360 hours toproduce a batch of 132 garments, of which 52 were “seconds” (meaning that they were flawed). Secondsare sold for $90 each at Attire’s Factory Outlet Store. The remaining 80 garments are sold to retail distribution at $200 each. What is the labor productivity ratio of this manufacturing process?
- Grandma's Attic Company produces soft pillows made from goose down. The company uses a standard cost system and has set the following standards for materials and labor for each pillow: Feathers from 5 large white geese (5 geese @ $5) $25Fabric to make pillow cases (3 yards @ $2) 6Direct labor (5 hours @ $8) 40Total prime cost $71During the month, the company produced 1,000 goose down pillows. Actual geese purchased were 5,100, at $4 per goose. Actual fabric purchased was 2,900 yards at $2.10 per yard. There were no beginning or ending inventories of geese or fabric. Actual direct labor was 5,200 hours at $7.75 per hour. A. Determine the total materials price variance and whether it is favorable or unfavorable.B. Determine the total materials usage variance and whether it is favorable or unfavorable.C. Determine the labor rate variance and whether it is favorable or unfavorable.D. Determine the labor efficiency variance and whether it is favorable or unfavorable.E. Make all necessary…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 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.
- 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 2Rene 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, $13.90. A. What are the standard hours per chest? Standard hour per chest hours B. What is the standard cost per chest for labor? Round your answer to two decimal places. Standard cost per chest $
- 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…Erle 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 30 minutes Standard Rate per Hour $ 5.80 standard Cost $ 2.90 During August, 10,310 hours of direct labor time were needed to make 19,200 units of the Jogging Mate. The direct labor cost totaled $58,767 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,200 Jogging Mates? 2. What is the standard labor cost allowed (SH x SR) to make 19,200 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? 5. The budgeted variable manufacturing overhead rate is $4.50 per direct labor-hour. During August, the company Incurred $51,550 In variable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month. (For requirements 3 through 5, Indicate…Heidi owns a fruit smoothie shop at the local mall Each smoothie requires 3/4 pound of mixed bemes, which are expected to cost $8 per pound during the summer months Shop employees are paid 50 per hour Vanable overhead consists of utilities and supplies. The variable overhead rate is $0.03 per minute of DL time. Each smoothie should require 3 minutes (0.05 hours) of Dt. time 1. What is the standard cost of direct materials for each smoothie? 2. What is the standard cost of direct labor for each smoothie? 3. What is the standard cost of variable overhead for each smoothie? Compute the standard cost of each of the following inputs per smoothie (1) direct matorials, (2) direct labor, (3) variable overhead Begin by selecting the formula to calculate the standard cost of input, then enter the amounts and calculate the standard cost for each input (Round your answers to the nearest cont) Standard cost of input