Paulsons Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months.

Actual time spent on tuning a piano		1.25	hours
Hourly wage rate		$50
Payroll taxes		14	% of wage rate
Setup and downtime		5	% of actual labor time
Travel and rest periods		15	% of actual labor time
Fringe benefits		20	% of wage rate

(a)

Correct answer iconYour answer is correct.

Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.)

Standard direct labor hour

hours

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(b)

Correct answer iconYour answer is correct.

Determine the standard direct labor hourly rate.

Standard direct labor rate

$ per hour

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(c)

Correct answer iconYour answer is correct.

Determine the standard direct labor cost per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.)

Standard direct labor cost

$ per piano

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Attempts: 1 of 5 used

(d)

Correct answer iconYour answer is correct.

If it took 1.65 hours to tune a piano at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 15.25.)

Direct labor quantity variance

$

FavorableUnfavorableNeither Favorable nor Unfavorable

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Attempts: 1 of 5 used

(e1 - e3)

New attempt is in progress. Some of the new entries may impact the last attempt grading.Your answer is partially correct.

During the month of May, Paulsons Piano service tuned 75 pianos. The average time spent on each piano was 1.75 hours. The average cost per hour was $63.00 per hour. Paulsons had to hire some less experienced part time help in order to handle the demand. (1) Calculate the direct labor price variance. (Round answer to 2 decimal places, e.g. 15.25.)

Direct labor price variance

$

FavorableUnfavorableNeither Favorable nor Unfavorable

(2) Calculate the direct labor quantity variance. (Round answer to 2 decimal places, e.g. 15.25.)

Direct labor quantity variance

$

FavorableUnfavorableNeither Favorable nor Unfavorable

(3) Calculate the total direct labor variance. (Round answer to 2 decimal places, e.g. 15.25.)

Total direct labor variance

$

FavorableUnfavorableNeither Favorable nor Unfavorable