Direct labor hours worked Standard labor hours for units manufactured Unfavorable direct labor rate variance Total payroll for labor A. What was the actual labor rate per hour? Round your answer to two decimal places. Actual labor rate $ per hour B. What was the standard labor rate per hour? Round your answer to two decimal places. Standard labor rate $ Total standard labor cost $ 65,300 68,000 $16,325 $793,395 per hour C. What was the total standard labor cost for units produced in June? D. What was the direct labor time variance for June? Direct labor rate variance $ Favorable Unfavorable

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Variance Analysis

In layman's terms, variance analysis is an analysis of a difference between planned and actual behavior. Variance analysis is mainly used by the companies to maintain a control over a business. After analyzing differences, companies find the reasons for the variance so that the necessary steps should be taken to correct that variance. 

Standard Costing

The standard cost system is the expected cost per unit product manufactured and it helps in estimating the deviations and controlling them as well as fixing the selling price of the product. For example, it helps to plan the cost for the coming year on the various expenses.