The following information was obtained from KMG Manufacturing Company. Standard Data: Direct material 4 yards @ $4 per yard Direct labour 3 hours @ $6 per hour Variable manufacturing overheads $2 per...

The following information was obtained from KMG Manufacturing Company.

Standard Data:

Direct material                                               4 yards @ $4 per yard

Direct labour                                                   3 hours @ $6 per hour

Variable manufacturing overheads                 $2 per hour

Actual Data:

Direct material                                               48,000 yards @ $4.20 per yard

Direct labour                                                   34,000 hours @ $5.20 per hour

Variable manufacturing overhead                  34,000 hours totalling $80,000

Actual units produced                                     18,000

Required:

1. Calculate direct labour rate variance.


2. Calculate direct labour efficiency variance.


3. Total Direct Labour Cost variance.