Biology Forums - Study Force

Wolfe Manufacturing Company has the following direct labor standards:

Standard labor hours for each unit of production

11 hours

Standard labor rate per hours

$15.10

The following actual data has been provided by Wolfe:

Actual hours worked

8,000

Actual direct labor cost

$120,000

Actual production

800 units

Required:

a.	Calculate the direct labor rate variance.

b.	Calculate the direct labor efficiency variance.

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