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Sarah Aiken is the owner of Lawn Paws, a dog-grooming service. At standard, it takes 1.0...

Sarah Aiken is the owner of Lawn Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took Lawn Paws employees 342 hours to groom 279 dogs, at a total labor cost of $4,412. In November, employees spent 327 hours grooming 341 dogs, at a total labor cost of $6,115; in December, 348 hours were used to groom 316 dogs, at a total labor cost of $7,343. The wage rate standard for groomers is $16 per hour.

(a) Calculate the labor rate and efficiency variances for each of the past three months. (Round per unit amounts to 2 decimal places and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

October November December
Labor Rate Variance $

Neither Unfavorable nor FavorableUnfavorableFavorable

$

UnfavorableNeither Unfavorable nor FavorableFavorable

$

Neither Unfavorable nor FavorableUnfavorableFavorable

Labor Efficiency Variance $

Neither Unfavorable nor FavorableUnfavorableFavorable

$

FavorableNeither Unfavorable nor FavorableUnfavorable

$

UnfavorableFavorableNeither Unfavorable nor Favorable

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16 Standard Rate L Standard hours per unit Standard Hours Actual Output Actual hours Worked Actual Rate Variance Analysis Dat

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