Practice: Arm & Hammer makes laundry detergent. Actual cases produced were 80,000. Standard Direct Labor Hours per case is 2.0 hours at $14.50 per hour. Actual Hours were 168,000 and Actual Spending was $2,352,000. Complete the following based on the information provided above: Number of Cases DL Total Variance Standard Hours Allowed per Case Total Standard Hours Allowed Standard Cost per Hour Total Standard Cost Allowed Actual Cost for Labor Standard Cost Allowed Above Total Labor Variance Is the variance Favorable or Unfavorable? Answer Number of Units DL Rate and Efficiency Variances Standard Hours Allowed per Unit Total Standard Hours Allowed I Always do this first Actual Cost (AH X AR) Dividing Data (AH X SR) Standard Cost (SH X SR) Actual Hours Actual Hours Standard Hours X Actual Rate X Standard Rate X Standard Rate Rate Variance Efficiency Variance Is the variance Favorable or Unfavorable? Answer: Total Variance