Homework Answers
| a) | direct labor rate variance | |||||
| (Actul rate - standard rate)*actual hrs | ||||||
| (7.60 -8.00)*19500 | ||||||
| 7800 | F | |||||
| b) | Direct labor time variance | |||||
| (Actual hrs - standard hrs)*std rate | ||||||
| (19500 - 6300*3)*8 | ||||||
| 4800 | U | |||||
| c) | direct labor cost variance | |||||
| 3000 | F | |||||
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