The manager provided the following information. Direct manufacturing labor hours: 2,400 hours Actual units produced: 12,000 units Budgeted direct manufacturing labor hours: 0.22 hour/unit Budgeted direct manufacturing labor rate: $24 per hour Actual direct manufacturing labor rate: $25 per hour Compute the direct manufacturing labor efficiency variance.
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Ответ:
Labor efficiency variance = $5,760 (Favorable)
Explanation:
We know,
Labor efficiency variance = (Standard hour - Accrual hour) × Standard rate
Given,
Accrual hour = 2,400
Standard hour = Budgeted direct manufacturing labor hours × Actual units produced
or, Standard hour = 0.22 × 12,000
Standard hour = 2,640 hours.
Standard rate = $24.
Putting the values into the formula, we can get
Labor efficiency variance = (2,640 - 2,400) hours × $24
Labor efficiency variance = 240 × $24
Labor efficiency variance = $5,760 (Favorable)
As standard hours is higher then actual hours, it is a favorable situation.
Ответ:
"E-Girls are ruining my life" By CORPSE, ft Savage Gasp
Explanation:
Because they are ruining me