Pharoah Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (6 pounds at $1.60 per pound)$9.60 Direct labor (6 hours at $10.00 per hour)$60.00 During the month of April, the company manufactures 310 units and incurs the following actual costs. Direct materials purchased and used (2,400 pounds)$4,080 Direct labor (1,880 hours)$18,612 Compute the total, price, and quantity variances for materials and labor.

Materials

price variance = $240 Unfavorable

quantity variance = $864 Unfavorable

total variance =  $1,104 Unfavorable

Labor

price variance =  $188 Favorable

quantity variance = $200 Unfavorable

total variance = $12 Unfavorable

Explanation:

Materials

price variance = (Aq × Ap) - (Aq × Sp)

                        = (2,400 × $1.70) - (2,400 × $1.60)

                        = $240 Unfavorable

quantity variance = (Aq × Sp) - (Sq × Sp)

                             = (2,400 × $1.60) - (310 × 6 × $1.60)

                             = $864 Unfavorable

total variance = price variance + quantity variance

                       = $240 + $864

                       = $1,104 Unfavorable

Labor

price variance = (Aq × Ap) - (Aq × Sp)

                        = (1,880 × $9.90) - (1,880 × $10.00)

                        = $188 Favorable

quantity variance = (Aq × Sp) - (Sq × Sp)

                             = (1,880 × $10.00) - (310 × 6 × $10.00)

                             = $200 Unfavorable

total variance = price variance + quantity variance

                       = $188 + (-$200)

                       = $12 Unfavorable

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.

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