
Concept explainers
(a).
Standard Direct Labor Rate: The standard direct labor rate refers to the rate in which the labor should work for the given time. This is a standard rate which is used for comparison of the actual rate.
Standard Direct Labor Hours: The standard direct labor hours refers to the hours in which the given work should be finished. This is the standard time set used for comparison of the actual hours.
Total Standard Labor Cost: The total standard labor cost is the product of the standard direct labor rate and the standard direct labour hours. It refers to the total
To determine: The standard direct labor rate per gallon.
(b).
the standard direct labor hours per gallon.
(c)
the total standard labor cost per gallon.

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Chapter 25 Solutions
Accounting Principles, Volume 2: Chapters 13 - 26
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