The manager of the City of Toronto road maintenance shop uses standards to judge performance. Because a clerk mistakenly discarded some labourrecords, however, the manager has only partial data for April. She knows that the total direct labour flexible-budget variance was $1296. favourable.Moreover, a recent pay raise produced an unfavourable labour price variance for April of $1224. The actual hours of input were 1800 and the standard labour price was $14 per hour.

Requirement 1. Find the actual labour rate per hour.

First enter the formula, then compute the actual labour rate per hour. (Round your answer to two decimal places. Abbreviations used: Act. - Actual; F = Favourable; Qty. = Quantity; Prod. = Production; Std. = Standard; U = Unfavourable.)

+

(

/

) =

Act. price per unit

+

(

/

) =

Requirement 2. Determine the standard hours allowed for the output achieved.

Begin by calculating the actual direct labour cost. First enter the formula, then compute the actual direct labour cost. (Round your answer to the nearest whole dollar.)

x

=

Actual direct labour cost

x

=

Next, calculate the standard quantity allowed for actual production. First enter the formula, then compute the standard quantity allowed for actual production.

	x		=	Std. qty allowed for act. prod.
	x		=

Now calculate the direct labour quantity variance. First enter the formula, then compute the direct labour quantity variance. Be sure to label the variance as favourable (F) or unfavourable (U).

	-		=	Direct labor quantity variance
	-		=

Now calculate the standard quantity allowed for standard production. First enter the formula, then compute the standard quantity allowed for standard production.

				Std. quantity allowed
	+		=	for standard production
	+		=

Finally, calculate the standard hours allowed. First enter the formula, then compute the standard hours allowed.

	/		=	Standard hours allowed
	/		=