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Calculate hestons direct labor rate variance for september

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Reference no: EM13590517

Heston Pigments manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.26 per direct labor hour. In September, Heston incurred 11,220 direct labor hours at a cost of $90,000 to produce 140,100 tubes of paint.

Calculate Heston's direct labor rate variance for September. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Reference no: EM13590517

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