Question

For each of the following independent cases, fill in the missing amounts in the table: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). caca Direct Labor Rate Variance Direct Labor Efficiency Direct Labor Spending Variance Variance $ 1,700 F A B C | D $ $ $ 1,000 U 1,750 F 1,250 F $ $ $ 3,000 U 2,300 F 3,000 U 2,200 U $ $ $ 750 U 1,350 F 1,400 U F $ 9000 I

Answer 1

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

Case	Direct labor rate variance	Direct labor efficiency variance	Direct labor spending variance
A	$1,000 U	$1,700 F	$700 F
B	$1,750 F	$4,750 U	$3,000 U
C	$1,250 F	$1,050 F	$2,300 F
D	2,250 U	$750 U	$3,000 U
E	$3,550 U	$1,350 F	$2,200 U
F	$900 U	$1,400 U	2,300 U