DIRECT LABOR VARIANCES 4.5 Information on Barber company's direct labor costs for the month of January was as follows: Actual direct labor hours 34,500 Standard direct labor hours 35,000 Total direct labor payroll P241,500 Direct labor efficiency variance - favorable P 3,200 Q49. What is Barber's direct labor rate variance? a. P17,250 UF b. P20,700 F c. P20,700 UF d. P21,000 F e. P22,700 UF f. None of these 4.6 Information on Westcott Company's direct labor costs is as follows: Standard direct labor hours 10,000 Standard direct labor rate P3.75 Actual direct labor rate P3.50 Direct labor usage (efficiency) variance- unfavorable P4,200 Q50. What were the actual hours worked, rounded to nearest hour? a. 10,714 b. 11,100 c. 11,120 d. 11,914 e. 11,230 f. None of these 4.7 Thorp Co.'s records for April disclosed the following data relating to direct labor: Actual cost P 10,000 Rate variance P 1,000 F Efficiency variance P 1,500 UF Standard cost P 9.500 Actual direct labor hours for April amounted to 2,000. Q51. Thorp's standard direct labor rate per hour in April was: AICPA a. P5.00 b. P5.50 C. P4.75 d. P5.75 e. P5.25 f. None of these 3.8 Information on Townsend Company's direct labor costs for May is as follows: Standard direct labor rate P 6.00 Actual direct labor rate P 5.80 Standard direct labor hours 20,000 Actual direct labor hours 21,000 Direct labor rate variance - favorable P4,200 Q52. What is Townsend's total direct labor payroll for May? a. P116,000 b. P117,600 c. P119,800 d. P120,800 e. P121,800 f. None of these