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• Kartman+Corporation+makes+a+product+with+the+following+standard+costs:+Standard+Quantity+or+HoursStandard+Price+or+RateStandard+Cost+Per+UnitDirect+materials6.5pounds$+7.00per+pound$+45.50Direct+labor0.6hours$+24.00per+hour$+14.40Variable+overhead0.6hours$+4.00per+hour$+2.40In+June+the+company's+budgeted+production+was+3,400+units+but+the+actual+production+was+3,500+units.+The+company+used+22,150+pounds+of+the+direct+material+and+2,290+direct+labor-hours+to+produce+this+output.+During+the+month,+the+company+purchased+25,400+pounds+of+the+direct+material+at+a+cost+of+$170,180.+The+actual+direct+labor+cost+was+$57,021+and+the+actual+variable+overhead+cost+was+$8,931.The+company+applies+variable+overhead+on+the+basis+of+direct+labor-hours.+The+direct+materials+price+variance+is+computed+when+the+materials+are+purchased.The+materials+quantity+variance+for+June+is:
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