Consider the flexible budget information relating to direct labor costs for LLC Ltd.: ...
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Accounting
Consider the flexible budget information relating to direct labor costs for LLC Ltd.:
|
|
| 58,000 units | 60,000 units | 70,000 units |
| Machining | $3.30 per unit | $191,400 | $198,000 | $231,000 |
| Finishing | $2.20 per unit | 127,600 | 132,000 | 154,000 |
|
|
| $319,000 | $330,000 | $385,000 |
Logans actual production was 71,000 units and the related cost was $370,500. What is the direct labor variance?
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