Brief Exercise 22-3 (Part Level Submission)

In Rooney Company, direct labor is $16 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017, direct labor totaling $200,200 is incurred in working 12,200 hours.

(a)

static budget report.

ROONEY COMPANY

Static Direct Labor Budget Report

For the Month Ended January 31, 2017

Product LineBudgetActualDifferenceDirect Labor

$

$

$

UnfavorableFavorableNeither Favorable nor Unfavorable