During April, Rain Gear Unlimited produced 5,500 umbrellas from nylon that costs $0.45 per yard, which is $0.05 cheaper than the standard cost. It also used 3,000 direct labor hours at a rate of $6.50. Its direct materials standard is 1 yard per umbrella. Its direct labor standard is 0.5 hour per umbrella.
Its materials usage variance was a favorable $500 and its labor rate variance was a favorable $900.

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The Answer of During April, Rain Gear Unlimited produced 5,500 umbrellas from nylon that costs $0.45 per yard, which is $0.05 cheaper than the standard cost. It also used 3,000 direct labor hours at a rate of $6.50. Its direct materials standard is 1 yard per umbrella. Its direct labor standard is 0.5 hour per umbrella.
Its materials usage variance was a favorable $500 and its labor rate variance was a favorable $900.

During April, Rain Gear Unlimited Produced 5,500 Umbrellas from Nylon