The direct labor standards for a particular product are 4 hours of direct labor at $12.00 per direct labor-hour = $48.00.During October,3,350 units of this product were made,which was 150 units less than budgeted.The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked.The direct labor variances for the month were:
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Labor rate variance = (AH...
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