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Standards kg/hour per unit Materials 12 $7 $84 Direct Labour 3 $30 $90 Monthly production data Units produced 22,000 Materials Used 203,000 kg Labour worked
| Standards | ||||
| kg/hour | per unit | |||
| Materials | 12 | $7 | $84 | |
| Direct Labour | 3 | $30 | $90 | |
| Monthly production data | ||||
| Units produced | 22,000 | |||
| Materials Used | 203,000 | kg | ||
| Labour worked | 60,000 | hours | ||
| Material purchased | 320,000 | kg | ||
| Material purchased | $2,036,000 | |||
| Total direct labour variance | $2,378 | uf | ||
| Required: | ||||
| Actual direct labour rate per hour | ||||
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