.Direct labor variances - Find the missing information:

Case A Case B Case C

Units Produced 800 240 1,500

Standard hours per unit 3 ? (d) ? (g)

Standard hours (SQA) ? (a) 480 ? (h)

Standard rate per hour $7.00 $9.50 $6.00

Actual hours worked 2,330 ? (e) 4,875

Actual total labor cost ? (b) $4,560 $26,812.50

Labor rate (price) variance $466 F $288 U ? (i)

Labor efficiency (usage) variance ? (c) (f) $2,250 U

Letter Your answer Letter Your answer

A F

B G

C H

D I

E