The following details have been extracted from a standard cost card of X ple:

During October the budgeted production was 5000 units of product X and the actual production was 4650 units of product X. Actual hours worked were 19100 and the actual direct labour cost amounted to £98 350. The labour variances reported were:

Transcribed Image Text:

Product X Direct labour: 4 hours at 5.40 per hour