Reference no: EM132943984

Questions -

Q1. The standard number of hours that should have been worked for the output attained is 6,300 direct labor hours and the actual number of direct labor hours worked was 6,000. If the direct labor price variance was $4,150 unfavorable, and the standard rate of pay was $19 per direct labor hour, what was the actual rate of pay for direct labor?

$19.66 per direct labor hour

$19.00 per direct labor hour

$18.31 per direct labor hour

$19.69 per direct labor hour

$18.34 per direct labor hour

Q2. The standard rate of pay is $35 per direct labor hour. If the actual direct labor payroll was $216,700 for 6,000 direct labor hours worked, the direct labor price (rate) variance is

$3,300 unfavorable.

$6,700 favorable.

$3,000 unfavorable.

$3,300 favorable.

$6,700 unfavorable.

$3,000 favorable.