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Utilice los siguientes datos para encontrar la variacin de la tasa de mano de obra directa si la empresa produjo 3500 unidades durante el perodo.

Utilice los siguientes datos para encontrar la variacin de la tasa de mano de obra directa si la empresa produjo 3500 unidades durante el perodo.

Estndar de mano de obra directa (4 hrs. a $12/hr.) ps 48 por unidad
Horas reales trabajadas 12,250
Tarifa real por hora ps 12.50
  • $7,000 desfavorable.

  • $14,875 favorable.

  • $6,125 desfavorable.

  • $21,000 favorable.

  • $7.000 a favor.

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