The following data relate to labor cost for production of 33,000 cellular telephones: ...
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Accounting
The following data relate to labor cost for production of 33,000 cellular telephones:
| Actual: | 6,330 hrs. at $49.50 |
| Standard: | 6,240 hrs. at $51.00 |
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 | $fill in the blank 1 | Favorable |
| Time variance | $fill in the blank 3 | Unfavorable |
| Total direct labor cost variance | $fill in the blank 5 | Favorable |
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