Reference no: EM132606590
Question 1: PT RAIN determines the difference between the use of standard fees for the use of direct labor. The data for producing a product that is used as a reference for calculation are:
Direct labor costs used to produce 1 unit of product are for 15 hours @ Rp. 3,500 = Rp. 52,500
The actual total labor cost in 2014 of 1,750 units is 12,500 hours @Rp 5,750 = IDR 71,875,000
Count:
a. Standard direct labor costs for a total production of 1,750 units
b. Difference between standard labor costs and actual direct labor costs
c. Difference of standard direct wage rates with actual direct wages
d. Difference in efficiency of direct wages or direct working hours that are used by actual standards