The per-unit standards for direct labor are 3 direct labor hours at $18 per hour. If in producing 1,800 units, the actual direct labor cost was $102,600 for 5,900 direct labor hours worked, the total direct labor variance is: A. $3,240 favorable b. $5,400 unfavorable c. $7,800 unfavorable d. $16,200 unfavorable

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
Publisher:OpenStax
Chapter5: Process Costing
Section: Chapter Questions
Problem 2PB: The following product costs are available for Kellee Company on the production of eyeglass frames:...
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The per-unit standards for direct labor are 3 direct labor hours at $18
per hour. If in producing 1,800 units, the actual direct labor cost was
$102,600 for 5,900 direct labor hours worked, the total direct labor
variance is:
A. $3,240 favorable
b. $5,400 unfavorable
c. $7,800 unfavorable
d. $16,200 unfavorable
Transcribed Image Text:The per-unit standards for direct labor are 3 direct labor hours at $18 per hour. If in producing 1,800 units, the actual direct labor cost was $102,600 for 5,900 direct labor hours worked, the total direct labor variance is: A. $3,240 favorable b. $5,400 unfavorable c. $7,800 unfavorable d. $16,200 unfavorable
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