What is the actual rate? What is the actual hours? What is total actual direct labor? What is standard quantity of DL hours allowed?

Calculate the labor rate variance and labor efficiency variance

Action Plan: How do you calculate labor rate and efficiency v Standard hours? (Actual hour AH: Actual AR: 1. Rate variance sR) Actual DL (AR AH) (SR x AH) x 2. Efficiency variance (sR x AH)-(sRx sH*) 3. Standard hours (sH) sH/unit x actual units produced per Sousa actually 10.200 hours manufacture the 000 trumpets. The actual labor rate was $19 hour. The predetermined to Number of standards for labor are given eloW hours Wage Rate (plus benefits) 5 hours What is the $20 per hour actual rate? What is the actual hours? actual direct labor? What is the total Calculate the labor What is the standard qty. of DL allowed? rate and hours efficiency variances. Set up your answers as illustrated in Exhibit 6-13. SP AGAAP