Chapter 23, Problem 23.2APE

(a)

To determine

Direct labor variances:

The difference between the actual labor cost in the production and the standard labor cost for actual production is known as direct labor cost variance. The direct labor variance can be classified as follows:

• Labor rate variance
• Labor time variance

The labor rate variance.

(b)

To determine

The labor time variance.

(c)

To determine

The total labor cost variance.