Compute the DIRECT LABOR (DL) USAGE VARIANCE, the DLRATE VARIANCE, and the TOTAL DL COST VARIANCE for the assembly technicians.

ASSEMBLY TECHNICIANS

Direct Labor (DL) Usage Variance: (STD DL Hours Quantity Actual DL Hours Quantity) x Std Hourly Rate

(13,505-3064) x 18 = 187,938 U

DIRECT LABOR (DL) RATE VARIANCE: (STD DL Hrly Rate Actual DL Hrly Rate) x Actual DL Hours Quantity

(18.65-18.00) x 3064 = 1,991.60 F

TOTAL DIRECT LABOR (DL) COST VARIANCE: DL Usage Variance + DL Rate Variance

187,938 1991.60 = 185,946.40

What does this subset of variance analysis tell you about the PERFORMANCE of various managers?