18) The following labor standards have been established for a particular product:

Standard labor-hours per unit of output

8.7

Hours

Standard labor rate

$

18.10

per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked

3,800

Hours

Actual total labor cost

$

67,640

Actual output

500

Units

What is the labor efficiency variance for the month?

A) $9,790 F

B) $11,095 U

C) $9,955 F

D) $11,095 F

19) Trump Industries makes heavy construction equipment. The standard for a particular lift calls for 20 direct labor-hours at $24 per direct labor-hour. During a recent period 875 lifts were made. The labor efficiency variance was $1,200 Unfavorable. How many actual direct labor-hours were worked?

A) 17,600 direct labor-hours

B) 17,450 direct labor-hours

C) 17,500 direct labor-hours

D) 17,550 direct labor-hours

20) The following labor standards have been established for a particular product:

Standard labor-hours per unit of output

9.0

Hours

Standard labor rate

$

15.10

per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked

8,100

Hours

Actual total labor cost

$

119,880

Actual output

800

Units

What is the labor rate variance for the month?

A) $11,160 F

B) $13,320 U

C) $11,160 U

D) $2,430 F