a company prepares in-flight meals for a number of major airlines. One of the company’s products is grilled salmon with mixed vegetables. During the most recent week, the company prepared 3,400 of these meals using 1,300 direct labor-hours. The company paid its direct labor workers a total of $16,900 for this work, or $13.00 per hour. According to the standard cost card for this meal, it should require 0.40 direct labor-hour at a cost of $12.00 per hour.   What is the labor spending variance? What are the labor rate variance and the labor efficiency variance?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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a company prepares in-flight meals for a number of major airlines. One of the company’s products is grilled salmon with mixed vegetables. During the most recent week, the company prepared 3,400 of these meals using 1,300 direct labor-hours. The company paid its direct labor workers a total of $16,900 for this work, or $13.00 per hour.

According to the standard cost card for this meal, it should require 0.40 direct labor-hour at a cost of $12.00 per hour.

 

  1. What is the labor spending variance?
  2. What are the labor rate variance and the labor efficiency variance?
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