Direct Labor Variances

time for the Cutting and Sewing departments is $0\mathrm{.}2$ hour and $0\mathrm{.}3$ hour per unit, respectively.

a minus sign and an unfavorable variance as a positive number.

b$.$ The two departments have opposite results. The Cutting Department has a$($n$)$ unfavorable rate variance and a$($n$)$

time variance, resulting in a total favorable

cost