Taxation Of Individuals And Business Entities, 2010 Edition
1st Edition
ISBN: 9780073526966
Author: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver
Publisher: McGraw-Hill/Irwin
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The following labor standards have been established for a different
product:
Standard labor hours per unit = 1.8 hours
Standard labor rate = $13.75 per hour
The following data pertain to operations concerning the product for
the last month:
•
Actual hours worked = 3,900 hours
.
Actual total labor cost = $54,600
Actual output = 2,100 units
Compute the labor rate variance for the month.
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