The following labor standards have been established for a particular product Standard labor hours per unit of output 9 1 hours Standard labor rate $ 12 90 per hour The following data pertain to operations concerning the product for the last month Actual hours worked 6,900 hours Actual total labor cost $ 86,250 Actual output 900 units What is the labor efficiency variance for the month Puvo, Inc , manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor hours The company uses a standard cost system and has established the following standards for one unit of product Standard Quantity Standard Price or Rate Standard Cost Direct materials 6 40 pounds $ 1 20 per pound $ 7 68 Direct labor 0 70 hours $ 39 50 per hour $ 27 65 Variable manufacturing overhead 0 70 hours $ 9 10 per hour $ 6 37 During March, the following activity was recorded by the company The company produced 3,000 units during the month A total of 20,000 pounds of material were purchased at a cost of $14,180 There was no beginning inventory of materials on hand to start the month at the end of the month, 4,220 pounds of material remained in the warehouse During March, 1,150 direct labor hours were worked at a rate of $36 50 per hour Variable manufacturing overhead costs during March totaled $14,661 The direct materials purchases variance is computed when the materials are purchased The variable overhead rate variance for March is A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead The company bases its variable manufacturing overhead standards on direct labor hours Standard hours per unit of output 4 30 DLHs Standard variable overhead rate $ 11 56 per DLH The following data pertain to operations for the last month Actual direct labor hours 8,700 DLHs Actual total variable manufacturing overhead cost $ 95,900 Actual output 2,000 units What is the variable overhead efficiency variance for the month

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The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.1 hours Standard labor rate $ 12.90 per

The following labor standards have been established for a particular product:


Standard labor-hours per unit of output		9.1	hours
Standard labor rate	$	12.90	per hour

The following data pertain to operations concerning the product for the last month:


Actual hours worked		6,900	hours
Actual total labor cost	$	86,250
Actual output		900	units

What is the labor efficiency variance for the month?

Puvo, Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product:

	Standard Quantity			Standard Price or Rate			Standard Cost
Direct materials		6.40	pounds	$	1.20	per pound	$	7.68
Direct labor		0.70	hours	$	39.50	per hour	$	27.65
Variable manufacturing overhead		0.70	hours	$	9.10	per hour	$	6.37

During March, the following activity was recorded by the company:

The company produced 3,000 units during the month.
A total of 20,000 pounds of material were purchased at a cost of $14,180.
There was no beginning inventory of materials on hand to start the month; at the end of the month, 4,220 pounds of material remained in the warehouse.
During March, 1,150 direct labor-hours were worked at a rate of $36.50 per hour.
Variable manufacturing overhead costs during March totaled $14,661.

The direct materials purchases variance is computed when the materials are purchased.

The variable overhead rate variance for March is:

A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours.