The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | }
\hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \
\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \
\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \
\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \
\hline \text { Total variable overhead variance } & 8500 \mathrm {~F} \
\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \
\hline
\end{array}$$ What is the total direct materials variance of the company?

Question

The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } 
\hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \
\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \
\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \
\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \
\hline \text { Total variable overhead variance } & 8500 \mathrm {~F} \
\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \
\hline
\end{array}$$ What is the total direct materials variance of the company?

Quizplus · Accepted Answer

The Answer of The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } 
\hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \
\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \
\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \
\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \
\hline \text { Total variable overhead variance } & 8500 \mathrm {~F} \
\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \
\hline
\end{array}$$ What is the total direct materials variance of the company?

The Management of Guardian Fire Alarms Has Calculated the Following