Question
Based on the following information, calculate the direct labor rate variance. Standard Actual O $113,400 F O $113,400 U O $48,600 F O $48,600 U
Standard Actual O $113,400 F O $113,400 U O $48,600 F O $48,600 U Quantity (Hours) 1 1.2 Price per Hour $12.00 $13.50 Cost per Unit $12.00 $16.20 Standard Actual Activity (Units) 25,000 27,000
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Cornerstones Of Cost Management
Authors: Don R. Hansen, Maryanne M. Mowen
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