Handy Man manufactures baseball bats and wooden tops. Currently, Handy Man makes 5,000 baseball bats each month. Each bat uses $1.00 in direct materials and $0.50 in direct labor. Handy Man uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $7,500 a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $12,000 a month, allocated on the basis of batches. The activity drivers are used as follows:. Baseball bats Wooden tops
Direct labor hours 100 200
Batches 4 6
What is the total manufacturing cost for one baseball bat?
a. $3.94
b. $2.96
c. $1.46
d. $1.50

Oceanside marine company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. oceanside uses standard costs to prepare its flexible budget. for the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: direct materials: 2 pound per unit; $ 11 per pound direct labor: 2 hours per unit; $ 19 per hour oceanside produced 2 comma 000 units during the quarter. at the end of the quarter, an examination of the direct materials records showed that the company used 7 comma 500 pounds of direct materials and actual total materials costs were $ 98 comma 100. what is the direct materials cost variance? (round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)