Actual quantity of direct labor 5,000 hours Actual direct labor rate $10 per hour Total direct...

Actual quantity of direct labor 5,000 hours

Actual direct labor rate $10 per hour

Total direct labor variance $8,600 Unfavorable .

Direct labor rate variance $4,000 Unfavorable .

Standard hours allowed per unit produced 2 hours

Required: Find the following unknowns.

a. Direct labor efficiency variance

b. Standard rate per direct labor hour

c. Actual quantity produced

Expert Solution

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Part a

Total direct labor variance	$ 8,600	U
Direct labor rate variance	$ 4,000	U

Direct Labor Efficiency Variance	$ 4,600	U


Part b

Direct labor rate variance	$ 4,000	U
(AHAR)-(AHSR)	$ 4,000	U
(500010)-(5000SR)	$ 4,000	U
50000-(5000*SR)	$ 4,000	U
50000-4000	5000*SR
SR	46000/5000
Standard Rate per Direct Labor Hour	$ 9.20

Part c

Direct Labor Efficiency Variance	$ 4,600	U
(SRAH)-(SRSH)

(9.25000)-(9.2SH)	$ 4,600	U
46000-4600	9.2*SH
Standard Hour	41400/9.2
Standard Hour	4,500	Hours
One Unit need Stadnard Hour	2.00	Hours

Acutal Quantity Produced	4500/2	2,250	Units

ekkarill92 answered 2 years ago

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