Chapter 8, Problem 15PE

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MonaLisa Industries' standard wage rate is $13.40 per direct labor-hour (DLH), and, according to the standards, each unit of output requires 5.2 DLHs. In June, 3,200 units were produced, the actual wage rate was $13.00 per DLH, and the actual hours worked were 17,000 DLHs. What would the Labor Efficiency Variance for June be recorded as?

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Tremont Global, Inc. produces and sells a single product. The product sells for $175.00 per unit, and its variable expense is $52.50 per unit. The company's monthly fixed expense is $245,600. What is the monthly break-even in total dollar sales?