Answer:
$450 unfavorable
Explanation:
We have given
Actual price per unit of direct material AP = $5.00
And standard unit price of direct material SP = $5.10
Actual quantity of direct material used AQ = 4500
We have to find the direct material price variance
We know that direct material price variance is given by

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Answer:
Total equivalent units= 60,300
Explanation:
Giving the following information:
Beginning inventory= 5,000 units
An additional 68,500 units were transferred in from the prior department.
There were 33,000 units in the ending work in process inventory of the Assembly Department that were 60% complete concerning conversion costs.
We need to calculate the number of conversion units.
We will use the following structure:
Beginning WIP= 5,000
Transferred-in= 68,500
Total= 73,500
Ending WIP= (33,000)
Complete units= 40,500
The calculation for completion WIP:
ending wip*completion of WIP
33,000*0.6= 19,800
Total equivalent units= 40,500 + 19,800= 60,300