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Answer is complete and correct. Actual Cost Standard Cost . X AR AH SR SH SR $ 16.00 24,000 X $ 16.50 24,000 $ 16.00

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Answer is complete and correct. Actual Cost Standard Cost . X AR AH SR SH SR $ 16.00 24,000 X $ 16.50 24,000 $ 16.00 24,300 X $ 396,000 $ 384,000 $388,800 $ 12,000 $ 4.800 Direct labor rate variance Direct labor efficiency variance Total direct labor variance UU $ Unfavorable 12,000 4,800 Favorable $ 7,200 Unfavorable

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