Assume that the standard cost to make one finished unit includes 2 hours of direct labor at $8 per hour. During April, 22,000 direct labor-hours were worked, 10,500 units of product were manufactured, and total direct labor cost was $160,000. What is the labor rate variance for April?

Queen Industries uses a standard costing system in the manufacturing of its single product. It requires 3 hours of labor to produce 1 unit of final product. In February, Queen Industries produced 10,000 units. The standard cost for labor allowed for the output was $120,000, and there was an unfavorable direct labor time variance of $5,872. A. What was the standard cost per hour? Round your answer to two decimal places. Standard cost $fill in the blank 1 per hour B. How many actual hours were worked? Actual hours fill in the blank 2 C. If the workers were paid $4.15 per hour, what was the direct labor rate variance? Round your answer to two decimal places. Enter the amount as positive number. Direct labor rate variance $fill in the blank 3 Unfavorable

For the stamping department of a manufacturing firm, the standard cost for direct labor is $15 per hour, and the production standard calls for 1,000 stampings per hour. During February, 198 hours were required for actual production of 186,000 stampings. Actual direct labor cost for the stamping department for June was $3,168.  Required: Complete the following performance report for February: Calculate the direct labor efficiency and rate variances for February. Reporting the efficiency and rate variances to the appropriate managers could improve control over the stamping department's direct labor.

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