The standard cost card of a particular product specifies that it requires 4.4 direct labor-hours...
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Accounting
The standard cost card of a particular product specifies that it requires 4.4 direct labor-hours at $11.60 per direct labor-hour. During March, 2,600 units of the product were produced and direct labor wages of $125,125 were incurred. A total of 14,300 direct labor-hours were worked. The direct labor variances for the month were:
Labor Rate Variance
Labor Efficiency Variance
A)
$7,579 F
$30,700 U
B)
$7,579 F
$33,176 U
C)
$40,755 F
$30,700 U
D)
$40,755 F
$33,176 U
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