Sweet Acacia Nail Salon Limited is trying to determine the standard labour cost of a manicure. The following data has been collected after analyzing one months work: actual time spent on a manicure 1 hour; hourly wage rate $11; payroll taxes 10% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 15% of actual labour time.

If one employee has an hourly wage rate of $11.50 and she worked 31 hours on completing manicures for the week, what is the direct labour price variance? (Round calculations and final answer to 2 decimal places, e.g. 15.25.)

Price variance

$enter the price variance in dollars

select an option FavourableNeither favourable nor unfavourableUnfavourable