Determining standard labor hours Hair Fashion is a hair salon. It planned to provide 120 hair color treatments during December. Each treatment was planned to require 0.5 hours of labor at the standard labor price of $15 per hour. The salon actually provided 125 treatments. The actual labor price averaged $14.80. The labor price variance was $15 favorable.

Required

a. Determine the actual number of labor hours used per treatment.

b. Indicate whether the labor usage variance would be favorable (F) or unfavorable (U).