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Actual labor cost (payroll) for June $ 20,000 Labor rate variance $ 4,000 favorable Labor efficiency variance $ 2,400 unfavorable Actual direct labor hours worked
Actual labor cost (payroll) for June | $ | 20,000 | |||
Labor rate variance | $ | 4,000 | favorable | ||
Labor efficiency variance | $ | 2,400 | unfavorable | ||
Actual direct labor hours worked (AQ) | 1,000 | ||||
Total standard direct labor cost for the output in June (to the nearest dollar) was:
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