1. Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate....
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Accounting
- 1. Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $14.00 per hour. The company incurs payroll tax expense of 19% of the direct labor rate and incurs costs for sick?days and vacation days of $8.00 per hour. What is the standard rate per direct labor hour?
2. The following information describes a company's usage of direct labor in a recent period:
| Actual direct labor hours used | 32,000 |
| Actual rate per hour | $21.00 |
| Standard rate per hour | $16.00 |
| Standard hours for units produced | 25,000 |
How much is the direct labor efficiency variance?
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You can see the logs in the Dashboard.