what is direct labor?

Direct Labor Variances Ada Cinthes Comparry prothuced 40,000 units during April. The Cutting Department used 12,800 direct labor hours at an actual rate of \$t6. 50 per hour. The Sitwing Department used 19,500 direct labor hours at an actual rate of $19.25 per hour. Assurnt there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $18.00. The standard labor time for the Cutting and 5 ewing departments is 0.3 hour and 0.5 hour per unit, respectively. a. Determine the dicect labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Seming Department. Enter a favorable variance as a negathe number using a minus sign and an unfavorable variance as a positive number. b. The puo departments have opposite resultsi. The Cueting Department has a(n). rate variance and a(n) time variance, resulting in a total cost varlance. tn contrast, the Sewing Department has a(n) rate variance but has a(n) time variance, resulting in a total Direct Labor Variances Ada Cinthes Comparry prothuced 40,000 units during April. The Cutting Department used 12,800 direct labor hours at an actual rate of \$t6. 50 per hour. The Sitwing Department used 19,500 direct labor hours at an actual rate of $19.25 per hour. Assurnt there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $18.00. The standard labor time for the Cutting and 5 ewing departments is 0.3 hour and 0.5 hour per unit, respectively. a. Determine the dicect labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Seming Department. Enter a favorable variance as a negathe number using a minus sign and an unfavorable variance as a positive number. b. The puo departments have opposite resultsi. The Cueting Department has a(n). rate variance and a(n) time variance, resulting in a total cost varlance. tn contrast, the Sewing Department has a(n) rate variance but has a(n) time variance, resulting in a total