Rate

Note: The rate is quoted per minute of labor. Please make up an arbitrary labor rate per minute for your team and enter it in the highlighted cell. Make the number somewhere between $$\mathrm{.}40$ and $$\mathrm{.}75($excluding $$\mathrm{.}50).$

$\backslash$table$[[$Standard Rate$/$Minute$,,$Actual Rate$/$Minute$,0\mathrm{.}50,0\mathrm{.}6],[,,,,],[$Efficiency$,,,,]]$

Note: Enter the actual number of minutes your team took to make all the brownies from the time you started putting the ingredients together until the brownies were taken out of the oven.

Standard Minutes Allowed

$45$ minutes

Actual Minutes

$50$

minutes

Per Batch

Per Batch

Direct Labor Variances

Note: Insert formulas in the highlighted cells with formula in them. Make sure you indicate whether or not the variances are favorable or unfavorable.