herchellann302
21.04.2020 •
Business
Greeson Clothes Company produced 21,000 units during June of the current year. The Cutting Department used 4,000 direct labor hours at an actual rate of $13.6 per hour. The Sewing Department used 6,600 direct labor hours at an actual rate of $13.3 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $13.5. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively.
a. Determine the direct labor rate variance, direct labor time variance and total direct labor cost variance for the Cutting Department and Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.
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Ответ:
In the case of flood defences, it can be considered to a public good. Public goods are defined as being non-excludable and non-rival. Flood defences are non-excludable, because once they are built and paid for, the benefits of the flood defence, are not excluded to just those who pay. This presents the ‘free rider’ problem.