Homework Answers
Correct answer-----------(C) $206.40
Working
| Labor cost Variance | ||||||
| ( | Standard Cost | - | Actual Cost | ) | ||
| ( | $ 3,240.00 | - | $ 3,033.60 | ) | ||
| 206.4 | ||||||
| Variance | $ 206.40 | Favourable-F | ||||
.
| Standard DATA for | 72 | Connectors | |
| Quantity (SQ) | Rate (SR) | Standard Cost | |
| [A] | [B] | [A x B] | |
| Direct labor | ( 3 Hour x 72 Connectors)=216 Hour | $ 15.00 | $ 3,240.00 |
.
| 72 | Connectors | ||
| Quantity (AQ) | Rate (AR) | Actual Cost | |
| Direct labor | 192 | $ 15.80 | $ 3,033.60 |
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