Standard labor hours allowed = Actual units produced * Standard
labor hours per unit
Standard labor hours allowed = 6,200 * 3
Standard labor hours allowed = 18,600
Direct labor rate variance = Actual labor hours worked * (Actual
labor rate per hour - Standard labor rate per hour)
Direct labor rate variance = 18,200 * ($18.90 - $18.00)
Direct labor rate variance = $16,380 Unfavorable
Direct labor time variance = Standard labor rate per hour *
(Actual labor hours worked - Standard labor hours allowed)
Direct labor time variance = $18.00 * (18,200 - 18,600)
Direct labor time variance = -$7,200 Favorable
Total direct labor cost variance = Actual labor hours worked *
Actual labor rate per hour - Standard labor hours allowed *
Standard labor rate per
Total direct labor cost variance = 18,200 * $18.90 - 18,600 *
$18.00
Total direct labor cost variance = $9,180 Unfavorable
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