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hoja de costo estndar para una unidad del producto. Materiales directos (6 libras a $1.60 por libra) $9.60 Mano de obra directa (6 horas a

hoja de costo estndar para una unidad del producto.

Materiales directos (6 libras a $1.60 por libra) $9.60
Mano de obra directa (6 horas a $10.00 por hora) $60.00

Durante el mes de abril, la empresa fabrica 310 unidades e incurre en los siguientes costos reales.

Materiales directos comprados y usados (2,400 libras) $4,080
Mano de obra directa (1.880 horas) $18,612

Cul es la variacin total, de precio y de cantidad de materiales y mano de obra?

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