Reference no: EM132981808

Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $15.00 per hour.

During February, the following activities pertaining to direct labor for ZX40 were recorded:

Direct labor hours used = 5,180 ,

Direct labor cost = $67,000 ,

Units of ZX40 manufactured = 9,600

Problem (a) Determine the labor rate variance.

Problem (b) Determine the labor efficiency variance.

Problem (c) Determine the total flexible budget labor cost variance.