Question: Direct labor variances - Find the missing information: Case A Case B Case C Units Produced 800 240 1,500 Standard hours per unit 3 ?

Direct labor variances - Find the missing information:

Case A

Case B

Case C

Units Produced

800

240

1,500

Standard hours per unit

3

? (d)

? (g)

Standard hours (SQA)

? (a)

480

? (h)

Standard rate per hour

$7.00

$9.50

$6.00

Actual hours worked

2,330

? (e)

4,875

Actual total labor cost

? (b)

$4,560

$26,812.50

Labor rate (price) variance

$466 F

$288 U

? (i)

Labor efficiency (usage) variance

? (c)

(f)

$2,250 U

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