Biology Forums - Study Force

The direct labor standards for a particular product are 4 hours of direct labor at $12.00 per direct labor-hour = $48.00. During October, 3,350 units of this product were made, which was 150 units less than budgeted. The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct labor variances for the month were:

	Labor Rate Variance	Labor Efficiency Variance
A)	$ 1,614U	$ 600U
B)	$ 1,614U	$ 600F
C)	$ 1,614F	$ 600U
D)	$ 1,614F	$ 600F

▸ Choice A

▸ Choice B

▸ Choice C

▸ Choice D

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