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Biscuit Company ha desarrollado los siguientes estndares para uno de sus productos. Las horas de...

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Accounting

Biscuit Company ha desarrollado los siguientes estndares para uno de sus productos. Las horas de mano de obra directa son el controlador utilizado para asignar costos generales a los productos.
Materiales directos: 10 libras $3 por libra
Mano de obra directa: 2.5 horas $8 por hora
Gastos generales de fabricacin variables: 2.5 horas $2 por hora
Durante el mes de junio se present la siguiente actividad:
Materiales comprados: 125.000 libras a 2,60 dlares la libra
Materiales usados: 110,000 libras
Unidades producidas: 10,000 unidades
Mano de obra directa: 24,000 horas a $7.50 por hora
Costos indirectos de fabricacin variables reales: $51,000
La empresa registra las variaciones de precio de los materiales en el momento de la compra. La varianza de la eficiencia de la mano de obra directa es
a. $20,000 desfavorable.
b. $8,000 favorable.
C. $20.000 favorable.

d. $8,000 desfavorable.

La variacin de la tasa de mano de obra directa es

a. $12,000 favorable.
b. $8,000 favorable.
C. $8,000 desfavorable.
d. $12,000 desfavorable

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