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Title: Student

Essay Details:

Subject: Technology
Author: Sonia L
Date: February 28, 2015
Level: University
Grade: A
Length: 3 / 713

Essay text:

Actual Hours of Input, at the Actual Rate Actual Hours of Input, at the Standard Rate Standard Hours Allowed for Output, at the Standard Rate (AH ? AR) (AH ? SR) (SH ? SR) 5,750 hours ? $12.00 per hour 6,000 hours* ? $12.00 per hour $73,600 = $69,000 = $72,000 ? ? ? Rate Variance, $4,600 U Efficiency Variance, $3,000 F Total Variance, $1,600 U *20,000 units ? 0.3 hours per unit = 6,000 hours Alternative Solution: Labor rate variance = AH (AR – SR) 5,750 hours ($12.80 per hour* – $12.00 per hour) = $4,600 U *$73,600 ? 5,750 hours = $12.80 per hour Labor efficiency variance = SR (AH – SH) $12...

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