1-Direct Labor Variances

The following data relate to labor cost for production of 5,400 cellular telephones:

Actual:	3,680 hrs. at $15.40
Standard:	3,620 hrs. at $15.70

a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Labor Variances The following data relate to labor cost for production of 5,400 cellular telephones: Actual: 3,680 hrs. at $15.40 Standard: 3,620 hrs. at $15.70 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance Favorable Time variance $ Unfavorable Total direct labor cost variance Favorable