Question

1)

For each of the following independent cases, fill in the missing amounts in the table: (Indicate the effe "F" for favorable, "U" for unfavorable.) Direct Labor Rate Variance Direct Labor Efficiency Variance Spending Variance Case Direct Labor A 800 U $ 1,300 F B 1,950 F 3.400 U $ 1,050 F 1,900 F 2,600 U 550 U D 1,150 F 2,000 U $ 700 U $ 1,200 U FP

2)

Answer 1

1.

	DLRV	DLEV	DLSV
A	800 U	1300 F	500 F
B	1950 F	5350 U	3400 U
C	1050 F	850 F	1900 F
D	2050 U	550 U	2600 U
E	3150 U	1150 F	2000 U
F	700 U	1200 U	1900 U

Direct labor rate variance + Direct Labor efficiency variance = Direct labor spending variance