Direct Labor Variances

Ada Clothes Company produced $24,000$ units during April. The Cutting Department used $4,600$ direct labor hours at an actual rate of $$13\mathrm{.}30$ per hour. The Sewing Department used $7,600$ direct labor hours at an actual rate of $$13\mathrm{.}00$ per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $$13\mathrm{.}20.$ The standard labor time for the "Cutting and Sewing departments is $0\mathrm{.}2$ hour and $0\mathrm{.}3$ hour per unit, respectively.

a$.$ Determine the direct labor rate, direct labor time, and total direct labor cost variance for the $(1)$ Cutting Department and $(2)$ Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct labor rate Varience $$?$ Unfavorable $$?$ Favoroble $?$

Direct labor Time varience $$?$ Favorable $$?$ unfavorable

Total direct labor cost varience $$?$ Favorable $$?$ Unfavorable

b$.$ The two departments have opposite results. The Cutting Department has a$($n$)$ unfavorable rate variance and $a(n)$ favorable time variance, resulting in a total favorable cost variance. In contrast, the Sewing

Department has $a(n)$ favorable rate variance but has a$($n$)$ unfavorable time variance, resulting in a total unfavorable cost variance.