Direct Labor Variances The following data relate to labor cost for production of 6,200
Direct Labor Variances
The following data relate to labor cost for production of 6,200
cellular telephones:
Actual: 4,200 hrs. at $12.6
Standard:4,130 hrs. at $12.9
a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.
Rate variance $
Time variance $
Total direct labor cost variance $