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1.  Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate....

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Accounting

  1. 1.  Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $14.00 per hour. The company incurs payroll tax expense of 19% of the direct labor rate and incurs costs for sick?days and vacation days of $8.00 per hour. What is the standard rate per direct labor hour?


2. The following information describes a company's usage of direct labor in a recent period:

Actual direct labor hours used32,000
Actual rate per hour$21.00
Standard rate per hour$16.00
Standard hours for units produced25,000

How much is the direct labor efficiency variance?

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