参考号：EM13939170

预算差异，材料和人工

Bolsa Corporation生产高质量的皮带。该公司使用标准成本系统，并为材料和人工设定了以下标准：

皮革（3条 @ $ 4）	$12.00
直接人工（0.75 hr。 @ $ 12）	9.00
Total prime cost	$ 21.00

During the year, Bolsa produced 40,000 belts. Actual leather purchased was 122,000 strips at $3.96 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 31,200 hours at $12.50 per hour.

Required:

1. Compute the costs of leather and direct labor that should be incurred for the pro- duction of 40,000 leather belts.

2. Compute the total budget variances for materials and labor.