Akron Clay Company manufactures flowerpots.The following data relate to the standards for direct labor:

Akron Clay Company had the following actual results for April:

What is the direct labor efficiency variance for April?

Question

Akron Clay Company manufactures flowerpots.The following data relate to the standards for direct labor:

Akron Clay Company had the following actual results for April:

What is the direct labor efficiency variance for April?

Quizplus · Accepted Answer

C)
Labor efficiency variance = (Actual hours - Standard hours for actual units)× Standard rate
$1,406 F = (4,100 - {8,350 × .5})× $18.75

Akron Clay Company Manufactures Flowerpots