Paul Ltd produces one product. the Pax. The standard direct labour cost of each unit was as
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Paul Ltd produces one product. the Pax. The standard direct labour cost of each unit was as follows:
4.25 hours of direct labour at $6.20 = $26.35 per unit.
During March 2015, the company budgeted to produce 6000 units of Pax, but actual production was 5800 units using 25 520 hours of direct labour which cost 9160,776.
Required
Calculate the direct labour rate variance and the direct labour efficiency variance for March 2015.
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Related Book For
Accounting For Cambridge International AS And A Level
ISBN: 9780198399711
1st Edition
Authors: Jacqueline Halls Bryan, Peter Hailstone
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