5. Direct labor variances - Find the missing information:
Case A
Case B
Case C
Units Produced
800
240
1,500
Standard hours per unit
3
? (d)
? (g)
Standard hours (SQA)
? (a)
480
? (h)
Standard rate per hour
$7.00
$9.50
$6.00
Actual hours worked
2,330
? (e)
4,000
Actual total labor cost
? (b)
$4,560
$26,812.50
Labor rate (price) variance
$466 F
$288 U
? (i)
Labor efficiency (usage) variance
? (c)
(f)
$2,250 U
Letter...