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What is the labor rate variance for the month? (Input the amount as a positive v

ID: 2463023 • Letter: W

Question

What is the labor rate variance for the month? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)


      

What is the labor efficiency variance for the month? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)


      

The following labor standards have been established for a particular product:

Explanation / Answer

Labour Rate Variance = ( Standard Rate per Hour- Actual Rate) Actual Hours ( 17.80-137830/7700)*7700 (17.8-17.9)*7700 -770 Labour Rate Variance is $ 770 Unfavourable Labour Efficiency Variance= ( Standard Hours- Actual Hours)* Standard Rate per Hour (4.1*1800-7700)17.8 (7380-7700)17.8 -5696 -5696 Labour Efficiency Variance= $ 5696 Unfavourable

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