TB MC Qu. 10-179 (Static) A product's standard cost card specifies that a unit ... A product's standard cost card specifies that a unit of the product requires 4 direct labor-hours. During September, 3,350 units were made, which was 150 units less than budgeted. The total budgeted direct labor cost for September was $117,600. The direct labor cost incurred during September was $111,850 and 13,450 direct labor-hours were worked. The labor efficiency variance for the month was:

See below

Explanation:

Given that;

Standard direct labor hours required = 4

Actual units made = 3,350

Budgeted units = 3,350 + 150 = 3,500

Budgeted direct labor cost = $117,600

Direct labor cost incurred = $111,850

Direct labor hours worked = $13,450

Labor efficiency variance = (Actual hours - Standard hours) × Standard rate

Standard rate = Budgeted direct labor cost ÷ (Direct labor hours required × Budgeted unit)

= $117,600 ÷ (4 × 3,500)

= $8.4

Hence,

Labor efficiency variance = [($13,450 - (4 × 3,350)] × $8.4

= $420 Favorable

metallurgy is your answer

the "study of metals and the process of refining ("

note that it says metal. metallurgy has the word "metal" in it, and so is most likely your answer (and is your answer).

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