Johnsonville Company recently purchased 33,000 gallons of direct material at $5.90 per gallon. Usage by the end of the period amounted to 31,000 gallons. If the standard cost is $6.70 per gallon and the company believes in computing variances at the earliest point possible, the direct-material price variance would be calculated as:

bradford, inc., expects to sell 9,000 ceramic vases for $21 each. direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. the following inventory levels apply to 2019: beginning inventory ending inventory direct materials 3,000 units 3,000 units work-in-process inventory 0 units 0 units finished goods inventory 300 units 500 units what are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?