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Actual direct labor hours 27,000 Standard direct labor hours 27,900 Total actual direct labor cost $ 132,300 Direct-labor efficiency variance $ 3,870 F The direct-labor
| Actual direct labor hours | 27,000 | ||
| Standard direct labor hours | 27,900 | ||
| Total actual direct labor cost | $ | 132,300 | |
| Direct-labor efficiency variance | $ | 3,870 | F |
The direct-labor rate variance is:
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Multiple Choice
$12,080 U
$16,200 U
$16,200 F
$16,900 F
None are correct
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Managerial Accounting
Authors: Ray H. Garrison, Eric W. Noreen, G. Richard Chesley, Ray Carroll
6th Canadian Edition
0070915164, 9780070915169
