# Direct Labor Variances Assignment

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## Direct Labor Variances Assignment

Direct Labor Variances Assignment Direct Labor Variances The following data relate to labor cost for production of 5,400 cellular telephones: Actual: 3,630 hrs. at \$14 Standard: 3,570 hrs. at \$14.2 a. Determine the direct labor The cost associated with the difference between the standard rate and the actual rate paid for direct labor used in producing a commodity.rate variance, direct labor The cost associated with the difference between standard and actual hours of direct labor spent for producing a commodity.time variance, and total direct labor The difference between actual cost and the flexible budget at actual volumes.cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance \$__________ Favorable Favorable Unfavorable Time variance \$__________ Unfavorable Favorable

## Direct Labor Variances Assignment

Direct Labor Variances
The following data relate to labor cost for production of 5,400 cellular telephones:

 Actual: 3,630 hrs. at \$14 Standard: 3,570 hrs. at \$14.2

a. Determine the direct labor The cost associated with the difference between the standard rate and the actual rate paid for direct labor used in producing a commodity.rate variance, direct labor The cost associated with the difference between standard and actual hours of direct labor spent for producing a commodity.time variance, and total direct labor The difference between actual cost and the flexible budget at actual volumes.cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

 Rate variance \$__________ Favorable Favorable Unfavorable Time variance \$__________ Unfavorable Favorable Unfavorable Total direct labor cost variance \$_________ Unfavorable Favorable Unfavorable
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