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Information for Nighttime Company's direct labor cost for February is as follows: Actual direct labor hours 61,000 Total direct labor payroll $ 378,200 Efficiency variance
Information for Nighttime Company's direct labor cost for February is as follows: |
Actual direct labor hours | 61,000 | |
Total direct labor payroll | $ | 378,200 |
Efficiency variance | $ | 1,920 F |
Rate variance | $ | 85,400 U |
What were the standard direct labor hours for February? |
60,600.
60,440.
61,560.
61,400.
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