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Uuteen WS sehi 62 How D USPSC Interne by Care M Inbox Virgin CH21) 2 Car x : Cenge Grade + a eBook Calculator Printem Direct Labor Variances Greeson Clothes Company produced 22,000 units during June of the current year. The Cutting Department used 4,200 direct labor hours at an actual rate of $13.10 per hour. The Sewing Department used 7,000 direct labor hours at an actual rate of $12.90 per hour. Assume that there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $13,00. The standard labor time for the Cutting and Sewing departments is 0.20 hour and 0.30 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the Cutting Department and Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number, Cutting Department Sewing Department Direct labor rate variance -420 X Unfavorable S 1,400 X Lavorable Direct labor time variance S 2,600 X Favorable S -5,200 xafavorable Total direct labor cost Vrance $ 0.20 x favorable S 0,1x Unfavorable b. The two departments have opposite results. The Cutting Department has aca) rate and an variance, resulting in a total cost variance. In contrast, the Sewing Department has an has a time variance, resulting in a total cost variance Time rate variance but TCH Unfavorable variantes can be thevolt of as increasing cosis tadi.sorable yorumces can be thought of as decreasing costs (a credit The direct labor cost vanance is the difference between die staat and standard labor cost Consider factors secuing labor performance 1999 O CB a 8 5 6 [ 7 GE 4 G H J K De Shar B NM