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Vista Mfg.\'s July production involved actual direct labor costs of $46,287 for

ID: 2380085 • Letter: V

Question

Vista Mfg.'s July production involved actual direct labor costs of $46,287 for 3,700 direct labor hours. The budget for the July level of production called for 3,800 direct labor hours at $12.50 per hour, using a standard cost system.

17. Refer to the information above. With respect to labor costs, Vista/>'s production manager is responsible for:

Vista/>'s labor rate variance for July is:Answer

Vista/>'s labor efficiency variance for July is:Answer

Which of the following is the most likely explanation for the types of labor variances resulting from Vista/>'s July operations?Answer

A) Any labor rate variance as well as any labor efficiency variance. B) Only a labor rate variance. C) Only a labor efficiency variance. D) Only unfavorable labor variances.

Explanation / Answer

A) Any labor rate variance as well as any labor efficiency variance.


B) $1,213 favorable.


D) $37 unfavorable.


A) Management used highly skilled workers who received a higher wage but also worked more efficiently.