Maywood City Police uses variance analysis to monitor police staffing. The following table identifies three common police activities, the standard time to perform each activity, and their actual frequency to establish the expected cost to serve these activities.

The police are paid $25 per hour.
The actual amount of hours per activity for the year was as follows:
Police ActivityActual Hours per Activity
Theft................................................0.75
Arrest...............................................2.00
Patrol activities....................................0.40
A. Determine the total budgeted cost to perform the three police activities.
B. Determine the total actual cost to perform the three police activities.
C. Determine the direct labor time variance.
D. What does the time variance suggest?

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Standard Hours per Activity 0.60 1.50 0.30 Actual Activities Police Activity Theft Arrest Patrol activities for Year 7,000 18,000 9,000 Total Employee Hours 4,200 27,000 2,700 33,900