The accountant of ABC Company has calculated the following variances:

Calculate the total direct labor variance of ABC Company.

Transcribed Image Text:

Direct materials cost variance Direct materials variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance Total fixed overhead variance $8,000 U efficiency 35,000 F 15,000 F 12,000 U 7,000 F 3,050 F Direct materials cost variance Direct materials variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance Total fixed overhead variance $8,000 U efficiency 35,000 F 15,000 F 12,000 U 7,000 F 3,050 F

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