Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $15.50 per hour. Production of 6,300 units required 12,350 hours at an hourly rate of $16.00 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers. a. Direct labor rate variance b. Direct labor time variance c. Total direct labor cost variance

Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $11.60 per hour. Production of 6,700 units required 19,700 hours at an hourly rate of $11.30 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. (b) Determine the direct labor time variance. (c) Determine the cost variance. %24

Direct Labor Variances The following data relate to labor cost for production of 4,800 cellular telephones: Actual: 3,230 hrs. at $16.30 Standard: 3,180 hrs. at $16.60 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance Time variance $1 Total direct labor cost variance $ b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard.

Venneman Company produces a product that requires 2 standard hours per unit at a standard hourly rate of $15.00 per hour. If 4,300 units required 8,900 hours at an hourly rate of $14.70 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a.  Direct labor rate variance $fill in the blank 1   b.  Direct labor time variance $fill in the blank 3   c.  Total direct labor cost variance $fill in the blank 5

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36. Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $16.00 per hour. Production of 4,900 units required 10,000 hours at an hourly rate of $15.50 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers. a.  Direct labor rate variance $ UF? b.  Direct labor time variance $ UF? c.  Total direct labor cost variance $              UF?

Direct Labor Variances Bellingham Company produces a product that requires 9 standard direct labor hours per unit at a standard hourly rate of $13.00 per hour. If 5,200 units used 48,700 hours at an hourly rate of $12.74 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a.  Direct labor rate variance $   b.  Direct labor time variance $   c.  Direct labor cost variance $

Direct Labor Variances The following data relate to labor cost for production of 6,800 cellular telephones: Actual: 4,610 hrs. at $13.6   Standard: 4,540 hrs. at $13.9   a.  Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance $fill in the blank 1     Time variance $fill in the blank 3     Total direct labor cost variance $fill in the blank 5     b.  The employees may have been less-experienced or poorly trained, thereby resulting in a     labor rate than planned. The lower level of experience or training may have resulted in     efficient performance. Thus, the actual time required was  than standard.

Direct Labor Variances The following data relate to labor cost for production of 4,000 cellular telephones: Type Actual: Standard: Hours and Rate 2,690 hrs. at $14.70 2,650 hrs. at $15.00 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The employees may have been less-experienced workers who were paid less than more-experienced workers or poorly trained, thereby resulting in a labor rate than planned. The lower level of efficient performance. Thus, the actual time required experience or training may have resulted in than standard. NB: Based upon your answer to (a) use Less, More or Lower to fill in the blank in (b) was

Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $20.10 per hour. Production of 4,600 units required 13,390 hours at an hourly rate of $20.50 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost varianc