During January, HPA Company incurs 1,850 hours of direct labor at an hourly cost of $9.60 in producing 1,000 units of its finished product. HPA standard labor cost per unit of output is $18 (2 hours x $9.00).
Instructions
Compute the total, price, and quantity labor variances for HPA Company for January.

Question

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The Answer of During January, HPA Company incurs 1,850 hours of direct labor at an hourly cost of $9.60 in producing 1,000 units of its finished product. HPA standard labor cost per unit of output is $18 (2 hours x $9.00).
Instructions
Compute the total, price, and quantity labor variances for HPA Company for January.

During January, HPA Company Incurs 1,850 Hours of Direct Labor