Question 24

Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.50 yards at $5.50 per yard

Direct labor of 3.00 hours at $20.00 per hour

Overhead applied per sleeping bag at $18

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.70 per yard.The labor used was 12,250 hours at an average rate of $18.50 per hour.The actual overhead spending was $96,200.

Determine the labor quantity variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.

Your Answer: