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Whitman tiene un estndar de mano de obra directa de 2 horas por unidad de produccin. Cada empleado tiene un salario estndar de $22.50 por

Whitman tiene un estndar de mano de obra directa de 2 horas por unidad de produccin. Cada empleado tiene un salario estndar de $22.50 por hora. Durante julio, Whitman pag $94,750 a los empleados por 4,445 horas trabajadas. Se produjeron 2.350 unidades durante julio. Cul es la variacin de la tasa de mano de obra directa? (No redondee sus clculos intermedios).

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