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 | $
|
|
$
|
|
$
|
|
||||
| Labor Efficiency Variance | $
|
|
$
|
|
$
|
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LINK TO TEXT |
Homework Answers
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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 Macaron Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. Duri...
Sarah Aiken is the owner of Macaron Paws, a dog-grooming
service. At standard, it takes 1.0 hour to groom each dog. During
the month of October, it took Macaron Paws employees 368 hours to
groom 282 dogs, at a total labor cost of $4,894. In November,
employees spent 326 hours grooming 286 dogs, at a total labor cost
of $5,901; in December, 335 hours were used to groom 349 dogs, at a
total labor cost of $6,499. The wage rate...
Problem 11-3 Sarah Aiken is the owner of Paver Paws, a dog-grooming service. At standard, it...
Problem 11-3 Sarah Aiken is the owner of Paver Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took Paver Paws employees 338 hours to groom 313 cost of $4,732. In November, employees spent 371 hours grooming 322 dogs, at a total labor cost of $6,604; in December, 381 hours were used to groom 312 dogs, at a total labor cost of $7,544. The groomers is $14 per hour....
(11. Pretty Paws is a dog-grooming service. At standard, it takes 1 hour to groom each...
(11. Pretty Paws is a dog-grooming service. At standard, it takes 1 hour to groom each dog. During the month of October, it took Pretty Paws employees 350 hours to groom 300 dogs, at a total labor cost of $4,890. The standard wage rate for groomers is $15 per Labol rate standard Compute the labor rate variance and labor efficiency variance. Adial labor: 350 fortle hour.
Richetti Band Uniforms uses a standard costing system. The standard material and labor costs for producing...
Richetti Band Uniforms uses a standard costing system. The
standard material and labor costs for producing a marching band hat
are as follows:
Materials (0.90 yards × $11.70)
$10.53
Direct labor (1.20 hours × $13.30)
$15.96
During May, the company produced 3,770 band hats; 4,400 yards of
material were purchased for $42,240, and 3,270 yards of material
were used in production. Also during May, 4,790 direct labor hours
were worked at a cost of $57,480. Calculate material price and
quantity...
Lawn Band Uniforms uses a standard costing system. The standard material and labor costs for producing...
Lawn Band Uniforms uses a standard costing system. The standard
material and labor costs for producing a marching band hat are as
follows:
Materials (0.90 yards ×
$12.20)
$10.98
Direct labor (1.20 hours ×
$13.70)
$16.44
During May, the company produced 3,290 band hats; 4,340 yards of
material were purchased for $44,702, and 3,300 yards of material
were used in production. Also during May, 4,710 direct labor hours
were worked at a cost of $61,230. Calculate material price and
quantity...
Lewis Company’s standard labor cost of producing one unit of Product DD is 3.20 hours at the rate of $13.80 per hour. Du...
Lewis Company’s standard labor cost of producing one unit of
Product DD is 3.20 hours at the rate of $13.80 per hour. During
August, 41,200 hours of labor are incurred at a cost of $14.00 per
hour to produce 12,600 units of Product DD.
(a)
Compute the total labor variance.
Total labor variance
$
UnfavorableNeither favorable nor unfavorableFavorable
(b)
Compute the labor price and quantity variances.
Labor price variance
$
UnfavorableFavorableNeither favorable nor unfavorable
Labor quantity variance
$
UnfavorableNeither favorable...
Whispering Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct ma...
Whispering Corporation manufactures a single product. The
standard cost per unit of product is shown below.
Direct materials—1 pound plastic at $7.00 per pound
$ 7.00
Direct labor—2.5 hours at $11.80 per hour
29.50
Variable manufacturing overhead
17.50
Fixed manufacturing overhead
17.50
Total standard cost per unit
$71.50
The predetermined manufacturing overhead rate is $14.00 per direct
labor hour ($35.00 ÷ 2.5). It was computed from a master
manufacturing overhead budget based on normal production of 13,250
direct labor hours...
Lewis Company’s standard labor cost of producing one unit of Product DD is 3.8 hours at...
Lewis Company’s standard labor cost of producing one unit of Product DD is 3.8 hours at the rate of $10.3 per hour. During August, 40,200 hours of labor are incurred at a cost of $10.50 per hour to produce 10,500 units of Product DD. (a) Compute the total labor variance. Total labor variance $enter a dollar amount of the total labor variance select a type of the total variance UnfavorableFavorableNeither favorable nor unfavorable (b) Compute the labor price and quantity...
During March 2020, Sheffield Tool & Die Company worked on four jobs. A review of direct...
During March 2020, Sheffield Tool & Die Company worked on
four jobs. A review of direct labor costs reveals the following
summary data.
Actual
Standard
Job Number
Hours
Costs
Hours
Costs
Total Variance
A257
210
$4,200
218
$4,360
$160
F
A258
440
10,120
429
8,580
1,540
U
A259
300
6,450
298
5,960
490
U
A260
120
2,280
112
2,240
40
F
Total variance
$1,910
U
Analysis reveals that Job A257 was a repeat job. Job A258 was a
rush order...
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materia...
Rogen Corporation manufactures a single product. The standard
cost per unit of product is shown below.
Direct materials—1 pound plastic at $6.00 per pound
$ 6.00
Direct labor—2.0 hours at $11.85 per hour
23.70
Variable manufacturing overhead
12.00
Fixed manufacturing overhead
12.00
Total standard cost per unit
$53.70
The predetermined manufacturing overhead rate is $12.00 per direct
labor hour ($24.00 ÷ 2.0). It was computed from a master
manufacturing overhead budget based on normal production of 11,800
direct labor hours...
Sarah Aiken is the owner of Macaron Paws, a dog-grooming
service. At standard, it takes 1.0 hour to groom each dog. During
the month of October, it took Macaron Paws employees 368 hours to
groom 282 dogs, at a total labor cost of $4,894. In November,
employees spent 326 hours grooming 286 dogs, at a total labor cost
of $5,901; in December, 335 hours were used to groom 349 dogs, at a
total labor cost of $6,499. The wage rate...
Problem 11-3 Sarah Aiken is the owner of Paver Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took Paver Paws employees 338 hours to groom 313 cost of $4,732. In November, employees spent 371 hours grooming 322 dogs, at a total labor cost of $6,604; in December, 381 hours were used to groom 312 dogs, at a total labor cost of $7,544. The groomers is $14 per hour....
(11. Pretty Paws is a dog-grooming service. At standard, it takes 1 hour to groom each dog. During the month of October, it took Pretty Paws employees 350 hours to groom 300 dogs, at a total labor cost of $4,890. The standard wage rate for groomers is $15 per Labol rate standard Compute the labor rate variance and labor efficiency variance. Adial labor: 350 fortle hour.
Richetti Band Uniforms uses a standard costing system. The
standard material and labor costs for producing a marching band hat
are as follows:
Materials (0.90 yards × $11.70)
$10.53
Direct labor (1.20 hours × $13.30)
$15.96
During May, the company produced 3,770 band hats; 4,400 yards of
material were purchased for $42,240, and 3,270 yards of material
were used in production. Also during May, 4,790 direct labor hours
were worked at a cost of $57,480. Calculate material price and
quantity...
Lawn Band Uniforms uses a standard costing system. The standard
material and labor costs for producing a marching band hat are as
follows:
Materials (0.90 yards ×
$12.20)
$10.98
Direct labor (1.20 hours ×
$13.70)
$16.44
During May, the company produced 3,290 band hats; 4,340 yards of
material were purchased for $44,702, and 3,300 yards of material
were used in production. Also during May, 4,710 direct labor hours
were worked at a cost of $61,230. Calculate material price and
quantity...
Lewis Company’s standard labor cost of producing one unit of
Product DD is 3.20 hours at the rate of $13.80 per hour. During
August, 41,200 hours of labor are incurred at a cost of $14.00 per
hour to produce 12,600 units of Product DD.
(a)
Compute the total labor variance.
Total labor variance
$
UnfavorableNeither favorable nor unfavorableFavorable
(b)
Compute the labor price and quantity variances.
Labor price variance
$
UnfavorableFavorableNeither favorable nor unfavorable
Labor quantity variance
$
UnfavorableNeither favorable...
Whispering Corporation manufactures a single product. The
standard cost per unit of product is shown below.
Direct materials—1 pound plastic at $7.00 per pound
$ 7.00
Direct labor—2.5 hours at $11.80 per hour
29.50
Variable manufacturing overhead
17.50
Fixed manufacturing overhead
17.50
Total standard cost per unit
$71.50
The predetermined manufacturing overhead rate is $14.00 per direct
labor hour ($35.00 ÷ 2.5). It was computed from a master
manufacturing overhead budget based on normal production of 13,250
direct labor hours...
During March 2020, Sheffield Tool & Die Company worked on
four jobs. A review of direct labor costs reveals the following
summary data.
Actual
Standard
Job Number
Hours
Costs
Hours
Costs
Total Variance
A257
210
$4,200
218
$4,360
$160
F
A258
440
10,120
429
8,580
1,540
U
A259
300
6,450
298
5,960
490
U
A260
120
2,280
112
2,240
40
F
Total variance
$1,910
U
Analysis reveals that Job A257 was a repeat job. Job A258 was a
rush order...
Rogen Corporation manufactures a single product. The standard
cost per unit of product is shown below.
Direct materials—1 pound plastic at $6.00 per pound
$ 6.00
Direct labor—2.0 hours at $11.85 per hour
23.70
Variable manufacturing overhead
12.00
Fixed manufacturing overhead
12.00
Total standard cost per unit
$53.70
The predetermined manufacturing overhead rate is $12.00 per direct
labor hour ($24.00 ÷ 2.0). It was computed from a master
manufacturing overhead budget based on normal production of 11,800
direct labor hours...
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