Problem 24-04A (Part Level Submission)

Kansas Company uses a standard cost accounting system. In 2020, the company produced 27,900 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 49,700 direct labor hours. During the year, 130,300 pounds of raw materials were purchased at $0.93 per pound. All materials purchased were used during the year.

(d)

If the labor quantity variance was $6,500 unfavorable, what were the actual direct labor hours worked?

Actual hours worked

hours