DL variances

Logen Construction builds standard prefabricated wooden frames for walls. Each frame requires five direct labor hours and the standard hourly direct labor rate is $18. During July, the company produced 670 frames and worked 3,310 direct labor hours. Payroll records indicate that workers earned $60,407.50.

a. What were the standard hours for July production? hours

b. What was the actual hourly wage rate? Round your answer to the nearest cent.

$ per hour

c. Calculate the direct labor variances. Round your answers to the nearest cent.

Labor Rate Variance	$
Labor Efficiency Variance	$
Total Labor Variance	$

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