Direct Labor Variances The following data relate to labor cost for production of 3,600 cellular...
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Accounting
Direct Labor Variances
The following data relate to labor cost for production of 3,600 cellular telephones:
Actual: 2,440 hrs. at $14.00 $34,160
Standard: 2,400 hrs. at $14.30 $34,320
a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter all values as a positive number and then identify the variance (e.g. Favorable or Unfavorable) in the adjacent column.
Rate variance $?
Time variance $?
Total direct labor cost variance $?
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