Beruflich Dokumente
Kultur Dokumente
Explanation: 1.
Number of meals prepared Standard direct laborhours per meal Total direct laborhours allowed Standard direct labor cost per hour Total standard direct labor co
st $
6,000 0.20
1,200 $9.50
11,400
Actual cost incurred Total standard direct labor cost (above) Spending variance u
nfavorable
$
11,500 11,400
$
100
2.
Standard Hours Allowed for Actual Output, at Standard Rate (SH SR)
Actual Hours of Input, at Standard Rate (AH SR)
Actual Hours of Input, at Actual Rate (AH AR)
1,200 hours 1,150 hours 1,150 hours $9.50 per hour $9.50 per hour $10.00 per hou
r = $11,400 = $10,925 = $11,500 Labor efficiency variance Labor rate variance =
$475 F = $575 U Spending variance = $100 U