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# Kaplin Manufacturing Company Actual Direct Hours

Help needed to understand how to work a problem.
I need help with Letter D.

Kaplin Manufacturing Company uses a standard cost accounting system. In
2006, 33,000 units were produced. Each unit took several pounds of direct materials and
11&#8260;3 standard hours of direct labor at a standard hourly rate of \$12.00. Normal capacity
was 42,000 direct labor hours. During the year, 132,000 pounds of raw materials were
purchased at \$0.90 per pound. All pounds purchased were used during the year.

HELP NEEDED: I need to know how to work Letter D - Not looking for answer just an example of how to work
The help the answer the book gives is 44,700 and I have tried to figure out how to get the #.

(a) If the materials price variance was \$3,960 unfavorable, what was the standard materials
price per pound?
(b) If the materials quantity variance was \$2,871 favorable, what was the standard materials
quantity per unit?
(c) What were the standard hours allowed for the units produced?
(d) If the labor quantity variance was \$8,400 unfavorable, what were the actual direct labor
hours worked?

#### Solution Preview

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Kaplin Manufacturing Company uses a standard cost accounting system. In 2006, 33,000 units were produced. Each unit took several pounds of direct materials and 11&#8260;3 standard hours of direct labor at a standard hourly rate of \$12.00. Normal capacity was 42,000 direct labor hours. During the year, 132,000 pounds of raw materials were purchased at \$0.90 per ...

#### Solution Summary

The solution explains how to calculate the actual direct hours worked given the labor quantity variance

\$2.19