Question: Johnson Inc manufactures lead crystal glasses The standard direct labor

Johnson, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.3 hours per glass, at a cost of $ 13 per hour. The actual results for one month’s production of 6,900 glasses were 0.2 hours per glass, at a cost of $ 10 per hour. Calculate the direct labor cost variance and the direct labor efficiency variance.




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  • CreatedJanuary 16, 2015
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