Question
The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 37,000 Actual rate per hour $16.00
The following information describes a company's usage of direct labor in a recent period:
| Actual direct labor hours used | 37,000 |
| Actual rate per hour | $16.00 |
| Standard rate per hour | $11.00 |
| Standard hours for units produced | 25,000 |
How much is the direct labor efficiency variance?
A. $192,000 unfavorable
B. $132,000 favorable
C. $192,000 favorable
D. $132,000 unfavorable
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Public Sector Accounting
Authors: Budding, Tjerk, Grossi, Giuseppe, Tagesson, Torbj
1st Edition
0415683149, 9780415683142
