ACP AUDITING - RISK BASED APPROACH
10th Edition
ISBN: 9780357195079
Author: JOHNSTONE
Publisher: CENGAGE C
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General Accounting
Subject: General Accounting
The following information describes a company's
usage of direct labor in a recent period:
Actual direct labor hours used 32,500
Actual rate per hour $18.00
Standard rate per hour $16.50
Standard hours for units produced 32,000
How much is the direct labor efficiency variance?
Answer: $8,250 unfavorable
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