7 Flapjack Corporation had 7,865 actual direct labor hours at an actual rate of $12.10...
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Accounting
7
Flapjack Corporation had 7,865 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 977 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.90 per hour.
The direct labor rate variance is
$6,292.00 unfavorable
$6,292.00 favorable
$12,012.88 unfavorable
$12,012.88 favorable
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