Parker Company developed the following standard cost for one of their products: Materials (9 pounds.


Parker Company open the subjoined banner absorb for one of their products: Materials (9 triturates × $4 per triturate) $36.00 Frequented work (2 hours × $16 per hour) 32.00 The subjoined notice is serviceable touching the company's operations for the period: Units executed 12,000 Materials purchased 150,000 triturates @ $3.50 per trituscold Materials used 120,000 triturates Frequented work 20,000 hours @ $17.00 per hour Required: 1. Calculate the value and aptitude variances for frequented embodied 2. Calculate the scold and aptitude variances for frequented work