81. The following data relate to direct labor costs for the current period:
82. The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:
83. The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows:
84. The following data relate to direct labor costs for February:
85. The following data relate to direct labor costs for February:
86. The following data is given for the Harry Company:
87. The following data is given for the Harry Company:
88. The Flapjack Corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour.
Compute the labor rate variance.
A. 4,920U
B. 4,920F
C. 4,560U
D. 4,560U
89. The Flapjack Corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour.
Compute the labor time variance.
A. 9,880F
B. 9,880U
C. 7,800U
D. 7,800F
90.