Reference no: EM132533794

Question 1: The following labor standards have been established for a particular product:

Standard labor-hours per unit of output       8.7 Hours

Standard labor rate                               $18.10 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked          3,800Hours

Actual total labor cost            $67,640

Actual output                          500Units

What is the labor efficiency variance for the month?

A) $9,790 F

B) $11,095 U

C) $9,955 F

D) $11,095 F

Question 2: Trump Industries makes heavy construction equipment. The standard for a particular lift calls for 20 direct labor-hours at $24 per direct labor-hour. During a recent period 875 lifts were made. The labor efficiency variance was $1,200 Unfavorable. How many actual direct labor-hours were worked?

A) 17,600 direct labor-hours

B) 17,450 direct labor-hours

C) 17,500 direct labor-hours

D) 17,550 direct labor-hours

Question 3: The following labor standards have been established for a particular product:

Standard labor-hours per unit of output          9.0Hours

Standard labor rate                                          $15.10 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked            8,100Hours

Actual total labor cost           $119,880

Actual output                         800Units

What is the labor rate variance for the month?

A) $11,160 F

B) $13,320 U

C) $11,160 U

D) $2,430 F