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Question Title:
Managerial Accounting CH10 HW1 & CH10 HW2
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<html xmlns="http://www.w3.org/1999/xhtml" lang="en"> <body class="calibre"> <p class="block_">MA CH10 HW1</p> <p class="block_1">1.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span id="id_GoBack" class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">Cayuga Hardwoods produces handcrafted jewelry boxes. A standard-size box requires 13 board feet of hardwood in the finished product. In addition, 7 board feet of scrap lumber are normally left from the production of one box. Hardwood costs $5 per board foot, plus $2.50 in transportation charges per board foot.</p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_7">Required:</p></td> </tr> <tr class="tr_"> <td class="td_"><p class="block_8"><span class="text_2">Compute the standard direct-material cost of a jewelry box. </span><span class="text_3">(Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_1"> <tbody class="calibre2"><tr class="tr_"> <td class="td_1"><p class="block_9"> Standard direct-material cost</p></td> <td class="td_2"><p class="block_10">$ </p></td> </tr> </tbody></table> <p class="block_11"> </p> <p class="block_12"> </p> <p class="block_1">2.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">During June, Danby Company’s material purchases amounted to 6,700 pounds at a price of $8.0 per pound. Actual costs incurred in the production of 2,300 units were as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td colspan="3" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_4"><p class="block_9"> Direct labor:</p></td> <td class="td_5"><p class="block_10"> $134,420</p></td> <td class="td_4"><p class="block_9"> ($18.8 per hour)</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material:</p></td> <td class="td_6"><p class="block_10"> $39,200</p></td> <td class="td_6"><p class="block_9"> ($8.0 per pound)</p></td> </tr> <tr class="tr_"> <td colspan="3" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_9">The standards for one unit of Danby Company’s product are as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_3"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> Direct labor:</p></td> <td class="td_3"><p class="block_9"> Direct material:</p></td> </tr> <tr class="tr_"> <td class="td_8"><p class="block_9"> Quantity, 3 hours per unit</p></td> <td class="td_8"><p class="block_9"> Quantity, 2 pounds per unit</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Rate, $18.7 per hour</p></td> <td class="td_6"><p class="block_9"> Price, $7.7 per pound </p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_7">Required:</p></td> </tr> <tr class="tr_"> <td class="td_"><p class="block_13"><span class="text_2">Compute the direct-material price and quantity variances and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. </span><span class="text_3">(Input all amounts as positive values. Select "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_4"> <tbody class="calibre2"><tr class="tr_"> <td colspan="3" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_9"><p class="block_9"> Direct-material price variance</p></td> <td class="td_10"><p class="block_10">$ </p></td> <td class="td_11"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-material quantity variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct-labor rate variance</p></td> <td class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-labor efficiency variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"></p></td> </tr> </tbody></table> <p class="block_14"> </p> <p class="block_15"> </p> <p class="block_1">3.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">New Jersey Valve Company manufactured 8,000 units during January of a control valve used by milk processors in its Camden plant. Records indicated the following:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_5"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_8"><p class="block_9"> Direct labor</p></td> <td class="td_12"><p class="block_9"> </p></td> <td class="td_13"><p class="block_10">40,800</p></td> <td class="td_14"><p class="block_9"> hr. at $14.50 per hr.</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material purchased</p></td> <td class="td_6"><p class="block_9"> </p></td> <td class="td_6"><p class="block_10">24,000</p></td> <td class="td_6"><p class="block_9"> lb. at $2.30 per lb.</p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct material used</p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10">23,100</p></td> <td class="td_7"><p class="block_9"> lb.</p></td> </tr> <tr class="tr_"> <td colspan="4" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_9">The control valve has the following standard prime costs:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_6"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_15"><p class="block_9"> Direct material:</p></td> <td class="td_16"><p class="block_10">3</p></td> <td class="td_17"><p class="block_9"> lb. at $2.20 per lb.</p></td> <td class="td_16"><p class="block_10">$</p></td> <td class="td_18"><p class="block_10">6.60</p></td> <td class="td_16"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct labor:</p></td> <td class="td_6"><p class="block_10">5</p></td> <td class="td_6"><p class="block_9"> hr. at $15.00 per hr.</p></td> <td class="td_6"><p class="block_10"> </p></td> <td class="td_6"><p class="block_10">75.00</p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td colspan="3" class="td_6"><p class="block_9"> Standard prime cost per unit</p></td> <td class="td_6"><p class="block_10">$</p></td> <td class="td_6"><p class="block_10">81.60</p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> <p class="block_9"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> <p class="block_9"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> <p class="block_9"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td colspan="6" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_7"><p class="block_7">Required:</p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_19"><p class="block_7">1.</p></td> <td class="td_20"><p class="block_13"><span class="text_2">Prepare a schedule of standard production costs for January, based on actual production of 8,000 units. </span><span class="text_3">(Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_7"> <tbody class="calibre2"><tr class="tr_"> <td colspan="2" class="td_3"><p class="block_16">NEW JERSEY VALVE COMPANY<br class="calibre1"/>CAMDEN PLANT<br class="calibre1"/>SCHEDULE OF STANDARD PRODUCTION COSTS<br class="calibre1"/>BASED ON 8,000 UNITS<br class="calibre1"/>FOR THE MONTH OF JANUARY</p></td> </tr> <tr class="tr_"> <td class="td_21"><p class="block_9"> Direct material</p></td> <td class="td_15"><p class="block_10">$ </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct labor</p></td> <td class="td_6"><p class="block_10"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Total standard production costs</p></td> <td class="td_6"><p class="block_10">$ </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> <p class="block_9"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_19"><p class="block_7">2.</p></td> <td class="td_20"><p class="block_13"><span class="text_2">For the month of January, compute the following variances, indicating whether each is favorable or unfavorable. </span><span class="text_3">(Select "None" for no effect (i.e., zero variance). Input all amounts as positive values. Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_8"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_9"><p class="block_9"> Direct-material price variance</p></td> <td class="td_22"><p class="block_10">$ </p></td> <td class="td_11"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-material quantity variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct-labor rate variance</p></td> <td class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-labor efficiency variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> </tbody></table> <p class="block_14"> </p> <p class="block_15"> </p> <p class="block_1">4.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">During May, Joliet Fabrics Corporation manufactured 520 units of a special multilayer fabric with the trade name Stylex. The following information from the Stylex production department also pertains to May.</p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_4"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_23"><p class="block_9"> Direct material purchased: 18,200 yards at $1.40 per yard</p></td> <td class="td_16"><p class="block_10">$</p></td> <td class="td_18"><p class="block_10">25,480</p></td> <td class="td_12"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material used: 9,700 yards at $1.40 per yard</p></td> <td class="td_6"><p class="block_10"> </p></td> <td class="td_6"><p class="block_10">13,580</p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct labor: 2,300 hours at $9.17 per hour</p></td> <td class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_10">21,091</p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td colspan="4" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_9">The standard prime costs for one unit of Stylex are as follows:</p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_24"><p class="block_9"> Direct material: 20 yards at $1.37 per yard</p></td> <td class="td_16"><p class="block_10">$</p></td> <td class="td_12"><p class="block_10">27.40</p></td> <td class="td_25"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct labor: 3 hours at $7 per hour</p></td> <td class="td_6"><p class="block_10"> </p></td> <td class="td_6"><p class="block_10">21.00</p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Total standard prime cost per unit of output</p></td> <td class="td_6"><p class="block_10">$</p></td> <td class="td_6"><p class="block_10">48.40</p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> <p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_10"></p><hr class="calibre4"/> <p class="block_10"></p><hr class="calibre4"/> </td> <td class="td_7"><p class="block_9"></p><hr class="calibre4"/> <p class="block_9"></p><hr class="calibre4"/> </td> </tr> <tr class="tr_"> <td colspan="4" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_7">Required:</p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_13"><span class="text_2">Compute the following variances for the month of May, indicating whether each variance is favorable or unfavorable. </span><span class="text_3">(Select "None" for no effect (i.e., zero variance). Input all amounts as positive values. Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_6"> </p> <table class="table_9"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> <td class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_26"><p class="block_9"> Direct-material price variance</p></td> <td class="td_22"><p class="block_10">$ </p></td> <td class="td_11"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-material quantity variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct-labor rate variance</p></td> <td class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-labor efficiency variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"> </p></td> </tr> </tbody></table> <p class="block_14"> </p> <p class="block_15"> </p> <p class="block_1">5.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller.</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> Direct labor:</p></td> <td class="td_3"><p class="block_9"> Direct material:</p></td> </tr> <tr class="tr_"> <td class="td_8"><p class="block_9"> Quantity, .25 hour</p></td> <td class="td_8"><p class="block_9"> Quantity, 4 kilograms </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Rate, $16 per hour</p></td> <td class="td_6"><p class="block_9"> Price, $.80 per kilogram </p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">Actual material purchases amounted to 240,000 kilograms at $.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td colspan="2" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_4"><p class="block_9"> Direct labor:</p></td> <td class="td_27"><p class="block_9"> $211,900 for 13,000 hours</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material:</p></td> <td class="td_6"><p class="block_9"> $170,100 for 210,000 kilograms</p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td colspan="2" class="td_7"><p class="block_7">Required:</p></td> </tr> <tr class="tr_"> <td class="td_19"><p class="block_7">1.</p></td> <td class="td_20"><p class="block_13"><span class="text_2">Use the variance formulas to compute the direct-material price and quantity variances and the directlabor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable.</span><span class="text_3">(Input all amounts as positive values. Select "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_10"> <tbody class="calibre2"><tr class="tr_"> <td colspan="3" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_9"><p class="block_9"> Direct-material price variance</p></td> <td class="td_10"><p class="block_10">$ </p></td> <td class="td_11"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-material quantity variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> Direct-labor rate variance</p></td> <td class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"></p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct-labor efficiency variance</p></td> <td class="td_6"><p class="block_10">$ </p></td> <td class="td_6"><p class="block_9"></p></td> </tr> </tbody></table> <p class="block_14"> </p> <p class="block_15"> </p> <p class="block_1">6.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.28 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller.</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> Direct labor:</p></td> <td class="td_3"><p class="block_9"> Direct material:</p></td> </tr> <tr class="tr_"> <td class="td_8"><p class="block_9"> Quantity, .25 hour</p></td> <td class="td_8"><p class="block_9"> Quantity, 4 kilograms </p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Rate, $16 per hour</p></td> <td class="td_6"><p class="block_9"> Price, $.80 per kilogram </p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">Actual material purchases amounted to 240,000 kilograms at $.81 per kilogram. Actual costs incurred in the production of 50,000 units were as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td colspan="2" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_4"><p class="block_9"> Direct labor:</p></td> <td class="td_27"><p class="block_9"> $211,900 for 13,000 hours</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material:</p></td> <td class="td_6"><p class="block_9"> $170,100 for 210,000 kilograms</p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_7">Required:</p></td> </tr> <tr class="tr_"> <td class="td_"><p class="block_13"><span class="text_2">Determine the direct-material and direct-labor variances. Indicate whether each variance is favorable or unfavorable. </span><span class="text_3">(Input all amounts as positive values. Select "None" for no effect (i.e., zero variance). Round "per kilogram" and "per hour" to 2 decimal places. Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_11"> <tbody class="calibre2"><tr class="tr_"> <td class="td_28"><p class="block_9"> </p></td> <td class="td_18"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_30"><p class="block_9"> </p></td> <td class="td_16"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> <td class="td_18"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_31"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td rowspan="2" class="td_7"><p class="block_10"> </p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="3" colspan="4" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" colspan="3" class="td_7"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="4" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> </tbody></table> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_6"> </p> <table class="table_12"> <tbody class="calibre2"><tr class="tr_"> <td class="td_33"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_34"><p class="block_9"> </p></td> <td class="td_12"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_34"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_10"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" colspan="2" class="td_7"><p class="block_16"> $ </p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16">$ </p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16">$ </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_35"><p class="block_16"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_35"><p class="block_16"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" colspan="5" class="td_32"><p class="block_16"> $ </p></td> <td rowspan="2" colspan="4" class="td_32"><p class="block_9">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="5" class="td_32"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> </tbody></table> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_14"> </p> <p class="block_1">7.</p> <p class="block_2"><span class="text_">value:<br class="calibre1"/></span><span class="text_1">14.32 points</span></p> <p class="block_3"> </p> <p class="block_4"></p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_5">During June, Danby Company"s material purchases amounted to 6,000 pounds at a price of $7.30 per pound. Actual costs incurred in the production of 2,000 units were as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_2"> <tbody class="calibre2"><tr class="tr_"> <td colspan="3" class="td_3"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_4"><p class="block_9"> Direct labor:</p></td> <td class="td_5"><p class="block_10"> $116,745</p></td> <td class="td_4"><p class="block_9"> ($18.10 per hour)</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Direct material:</p></td> <td class="td_6"><p class="block_10"> $30,660</p></td> <td class="td_6"><p class="block_9"> ($7.30 per pound)</p></td> </tr> <tr class="tr_"> <td colspan="3" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_9">The standards for one unit of Danby Company"s product are as follows:</p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_3"> <tbody class="calibre2"><tr class="tr_"> <td class="td_3"><p class="block_9"> Direct labor:</p></td> <td class="td_3"><p class="block_9"> Direct material:</p></td> </tr> <tr class="tr_"> <td class="td_8"><p class="block_9"> Quantity, 3 hours per unit</p></td> <td class="td_8"><p class="block_9"> Quantity, 2 pounds per unit</p></td> </tr> <tr class="tr_"> <td class="td_6"><p class="block_9"> Rate, $18 per hour</p></td> <td class="td_6"><p class="block_9"> Price, $7 per pound </p></td> </tr> <tr class="tr_"> <td colspan="2" class="td_7"><p class="block_9"></p><hr class="calibre3"/> </td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_"> <tbody class="calibre2"><tr class="tr_"> <td class="td_"><p class="block_7">Required:</p></td> </tr> <tr class="tr_"> <td class="td_"><p class="block_13"><span class="text_2">Fill in the amounts in the below tables. Indicate whether each variance is favorable or unfavorable. </span><span class="text_3">(Input all amounts as positive values. Select "None" for no effect (i.e., zero variance). Round "per pound" and "per hour" to 2 decimal places.Omit the "$" sign in your response.)</span></p></td> </tr> </tbody></table> <p class="block_4"> </p> <table class="table_11"> <tbody class="calibre2"><tr class="tr_"> <td class="td_28"><p class="block_16"> </p></td> <td class="td_18"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_30"><p class="block_9"> </p></td> <td class="td_16"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> <td class="td_18"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_31"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td rowspan="2" class="td_7"><p class="block_10"> </p></td> <td rowspan="2" class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_7"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_16"> </p></td> <td colspan="2" class="td_7"><p class="block_10"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_16"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td rowspan="2" colspan="3" class="td_32"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="3" colspan="4" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_32"><p class="block_16"></p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" class="td_32"><p class="block_10">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" colspan="3" class="td_35"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="4" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> </tbody></table> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_4"> </p> <table class="table_12"> <tbody class="calibre2"><tr class="tr_"> <td class="td_33"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_29"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_34"><p class="block_9"> </p></td> <td class="td_12"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_34"><p class="block_9"> </p></td> <td class="td_25"><p class="block_9"> </p></td> <td class="td_28"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_10"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_16"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> <td class="td_32"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td rowspan="2" colspan="2" class="td_7"><p class="block_16"> $ </p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16">$ </p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16"></p></td> <td class="td_35"><p class="block_16"> </p></td> <td rowspan="2" class="td_7"><p class="block_16">$ </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_35"><p class="block_16"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_35"><p class="block_16"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_35"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="3" class="td_7"><p class="block_16"> $ </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td rowspan="2" colspan="5" class="td_32"><p class="block_16"> $ </p></td> <td rowspan="2" colspan="4" class="td_32"><p class="block_9">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td colspan="5" class="td_32"><p class="block_16">$ </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> <tr class="tr_"> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_9"> </p></td> <td class="td_7"><p class="block_12"> </p></td> <td class="td_7"><p class="block_12"> </p></td> </tr> </tbody></table> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_12"> </p> <p class="block_14"> </p> <p class="block_15"> </p> <p class="block_15"> </p> </body></html> ">
