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Albert Enterprises utiliz recientemente 20 000 horas de mano de obra para producir 8300 unidades completas. De acuerdo con las especificaciones de fabricacin, se prev

Albert Enterprises utiliz recientemente 20 000 horas de mano de obra para producir 8300 unidades completas. De acuerdo con las especificaciones de fabricacin, se prev que cada unidad tarde 2,5 horas en completarse. El costo real de la nmina de la compaa ascendi a $370,000. Si el costo laboral estndar por hora es de $18, la variacin de la tarifa laboral de Holland es:

A.

$10,375 Desfavorable

B.

$10,000 Desfavorable

C.

$10,000 favorable

D.

$4,150 Desfavorable

MI.

$10,375 Favorable

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