参考号：EM1347041

凸轮ping for Fun, Inc., produces a variety of camping products on a year-round basis. The best-selling item is a compact portable camping stove made from sheets of rust-free aluminum. Production of this stove requires two main operations: cutting/assembly and coating. The basic direct materials use are aluminum sheeting, a polyurethane base coating, and a gas jet assembly. Quantity, time, and cost standards for the camping stove are as follows:

Direct materials consist of sheet aluminum (two 2-by-3-meter sheets per stove at $1.15 per sheet), 1.2 liters of coating materials per stove at $.80 per liter, and a gas jet assembly purchased at $11.30. Direct labor in the Cutting/Assembly Department is expected to produce 50 stoves per hour at $9.50 per hour. Direct Labor in the Coating Department can handle 32 stoves per hour at $8 per hour. Normal capacity is 126,000 stoves per year.

该公司在这一年中实际上生产了120,000个单位，生产记录包含以下信息：

对于直接材料，该公司以每张纸1.10美元的价格使用241,200张铝，148,500升涂层，每升0.77美元，120,100辆燃气喷气组件的总价为1,369,140美元。切割/组装部门的Direct Lobor为2,800小时，每小时$ 9.25；在涂料部门，每小时7.50美元的价格为3,560小时。

Using the information provided, determine the following (remember to indicate whether the variance is favorable or unfavorable):

A。该年度（按部门）的切割/组装和涂料部门允许的标准小时

b。直接材料价格差异（通过材料）

C。直接材料数量方差（通过材料）

d。直接劳动率差异（按部门）

e. Direct labor efficiency variances (by department)