Determining standard labor hours Stylish Hair is a hair salon. It planned to provide 240 hair color treatments during December. Each treatment was planned to require 0.5 hours of labor at the standard labor price of $18 per hour. The salon actually provided 250 treatments. The actual labor price averaged $17.76. The labor price variance was $36 favorable.

Required

a. Determine the actual number of labor hours used per treatment.

b. Indicate whether the labor usage variance would be favorable (F) or unfavorable (U).