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Standard quantity or hoursstandard price or ratestandard cost direct materials5pounds$ 11.00per pound$ 55.00 direct labor2hours$ 17.90per hour$ 35.80 variable manufacturing overhead2hours$ 3.00per hour$ 6.00 during the most recent period, the following additional information was available: 20,000 pounds of material was purchased at a cost of $10.50 per pound. all of the material that was purchased was used to produce 3,900 units. 8,000 direct labor-hours were recorded at a total cost of $132,000. what is the direct labor efficiency variance?
Sagot :
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