Hayley produces a product that requires two types of labor: assembly and finishing. The standard and actual cost data for the month of October are as follows:

A total of 200 units of finished product were produced during October.

Required
A. Compute the direct labor price variance for each type of labor.
B. Compute the direct labor usage variance for each type of labor.
C. Interpret each variance and determine who is responsible for them.

Transcribed Image Text:

Assembly Finishing Standard Cost per Unit 25 hours at $7 per hour 17 hours at $11 per hour Actual Hours 5,100 3,450 Actual Cost $38,250 33,810