a)Direct labor rate variance = Actual hours [Actual rate per hour - standard rate per hour]
= 13800 [18.70 - 19.30]
= 13800 * - .6
= - 8280 Favorable
b)Direct labor time variance = SR per hour [Actual hours -standard hours for actual production]
= 19.30 [13800 - (6700 *2)]
= 19.30 [13800 - 13400]
= 19.30 * 400
= 7720 U
C)Direct labor cost variance = Labor rate variance + Labor time variance
= -8280 + 7720
= -560 F
Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of...
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