参考号：EM13488908

Castle Company

Castle Company produces throw blankets that are popular holiday gifts. Standard variable costs relating to a single blanket are given below:

	Standard Quantity of Hours	Standard Price or Rate	Standard Cost
直接材料	?	$5 per yard	$?
Direct labor	?	?	$?
Variable manufacturing overhead	?	$2 per direct labor-hour	$?
Total standard cost			$?

Overhead is applied to production on the basis of direct labor hours. During March, 924 blankets were manufactured and sold. Difference between standard and actual cost per blanket produced during March: $0.10 F.

Selected information related to the month's production is given below:

	Materials Used	Direct Labor	Variable Manufacturing Overhead
Total standard cost allowed*	$ 12,100	$8,500	$2,500
Actual costs incurred	$11,500	?	$3,100
直接材料price variance	?
Actual	?	1400小时
直接材料数量差异	$1,000 U
Direct labor rate variance		?
直接劳动效率差异		?
Variable overhead rate variance			?
Variable overhead efficiency variance			?
*本月制作的924个毯子

提交一个Excel文档与每个选项卡标签item number in good form that demonstrates the following through your calculations:

1. What is the standard cost of a single blanket?
2. 3月期间每毯子的实际成本是多少？
3. 每个毯子需要多少个标准码的材料？
4. What was the direct materials price variance for March?
5. What is the standard direct labor rate per hour?
6. What was the direct labor rate variance for March? The direct labor efficiency variance?
7. What was the variable overhead rate variance for March? The variable overhead efficiency variance?
8. Prepare a standard cost card for one blanket.