Lido Company's standard and actual costs per unit for the most recent period, during which 500 units were actually produced, are given below:

Standard Actual
Materials:
Standard: 2 feet at $1.50 per foot $ 3.00
Actual: 1.9 feet at $1.60 per foot $ 3.04
Direct labor:
Standard: 1.5 hours at $6.00 per hour 9.00
Actual: 1.7 hours at $6.30 per hour 10.71
Variable manufacturing overhead:
Standard: 1.5 hours at $3.40 per hour 5.10
Actual: 1.7 hours at $3.00 per hour 5.10
Total unit cost $17.10 $18.85

All of the material purchased during the period was used in production during the period.

Required:

From the foregoing information, compute the following variances. Indicate whether the variance is favorable (F) or unfavorable (U):
a. Material price variance.
b. Material quantity variance.
c. Direct labor rate variance.
d. Direct labor efficiency variance.
e. Variable overhead spending variance.
f. Variable overhead efficiency variance.

My ans are as follows: (a) .19 (unfav)
(b) .15 (fav)
(c) .51 (unfav)
(d) 1.2 (unfav)
(e) .68 (fav)
(f) .68 (unfav)

My confusion is with 500 units , what do I multiply that with?

IH