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Use the following data to find the direct labor cost variance. Direct labor stan

ID: 2479927 • Letter: U

Question

Use the following data to find the direct labor cost variance.        Direct labor standard (4 hrs. @ $5/hr.)   $20 per unit   Actual hours worked per unit   3.5 hours   Actual units produced   3,800 units   Actual rate per hour   $5.50 Use the following data to find the direct labor cost variance.        Direct labor standard (4 hrs. @ $5/hr.)   $20 per unit   Actual hours worked per unit   3.5 hours   Actual units produced   3,800 units   Actual rate per hour   $5.50 Use the following data to find the direct labor cost variance.

Explanation / Answer

direct labor cost variance = actual quantity*actual rate - actual quantity*standard rate

actual units produced = 3800 units. actual hours per unit = 3.5 hours per unit. actual hours = 3800 units*3.5 hours = 13,300 hours

actual rate = $5.5 per hour. standard rate = $5 per hour

variance (as per the formula given above) = 13,300 hours*$5.5 per hour - 13,300 hours*$5 per hour

= 73,150 - 66,500 = $6,650 (unfavorable).

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