Direct Labor Variances
The following data relate to labor cost for production of cellular telephones:
Actual: at $
Standard: hrs at $
a Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.
Rate variance
Time variance
Total direct labor cost variance
table:Favorable$Unfavorable$
b The employees may have been lessexperienced or poorly trained, thereby resulting in a training may have resulted in efficient performance. Thus, the actual time required was efficient performance. Thus, the actual time required wasM
