Glenn's Draperies Manufactures Curtains

Essay

Glenn's Draperies manufactures curtains. A certain window requires the following:
Direct materials standard is 10 square metres at $5 per metre
Direct manufacturing labour standard is 5 hours at $10
During the second quarter the company made 1,500 curtains and used 14,000 square metres of fabric costing $68,600. Direct labour totaled 7,600 hours for $79,800.
Required:
a. Compute the direct materials price and efficiency variances for the quarter.
b. Compute the direct manufacturing labour rate and efficiency variances for the quarter.