Direct Labor VariancesThe following data relate to labor cost for production of 6,300 cellular telephones:Actual:4,280 hrs. at $14.30Standard:4,210 hrs. at $14.60a. 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 aminus sign and an unfavorable variance as a positive number.Rate variance$4UnfavorableTime varianceFavorableTotal direct labor cost varianceUnfavorablelabor rate than planned. The lower level of experience orb. The employees may have been less-experienced or poorly trained, thereby resulting in a higherthan standard.training may have resulted in moreefficient performance. Thus, the actual time required was less%24%24

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Description: Direct Labor VariancesThe following data relate to labor cost for production of 6,300 cellular telephones:Actual:4,280 hrs. at $14.30Standard:4,210 hrs. at $14.60a. Determine the direct labor rate variance, direct labor time variance, and total dire

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The following data relate to labor cost for production of 6,300 cellular telephones: Actual: 4,280 hrs. at $14.30 Standard: 4,210 hrs. at $14.60 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 Unfavorable Time variance Favorable Total direct labor cost variance Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a higher efficient performance. Thus, the actual time required was less labor rate than planned. The lower level of experience or than standard. training may have resulted in more

The following data relate to labor cost for production of 6,300 cellular telephones: Actual: 4,280 hrs. at $14.30 Standard: 4,210 hrs. at $14.60 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 Unfavorable Time variance Favorable Total direct labor cost variance Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a higher efficient performance. Thus, the actual time required was less labor rate than planned. The lower level of experience or than standard. training may have resulted in more

Managerial Accounting

15th Edition

ISBN:9781337912020

Author:Carl Warren, Ph.d. Cma William B. Tayler

Publisher:Carl Warren, Ph.d. Cma William B. Tayler

Chapter9: Evaluating Variances From Standard Costs

Section: Chapter Questions

Problem 8E: Direct labor variances The following data relate to labor cost for production of 20,000 cellular...

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