The standard direct labor cost per reservation for Harrys Hotel is $2 (= $12 per labor hour

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The standard direct labor cost per reservation for Harry’s Hotel is $2 (= $12 per labor hour + 6 reservations per hour). Actual direct labor costs during the period totaled $30,160. Also during the period, 2,000 labor-hours were worked, and 14,000 reservations were made.

Required Compute the direct labor price and efficiency variances for the period.

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Related Book For  book-img-for-question

Fundamentals Of Cost Accounting

ISBN: 0071332618

2nd Edition

Authors: William Lanen, Shannon Anderson

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