Actual direct labor hours used (AH) 56,000
Actual direct labor rate per hour (AR) $ 15
Stan...
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Actual direct labor hours used (AH) 56,000
Actual direct labor rate per hour (AR) $ 15
Standard direct labor rate per hour (SR) $ 13
Standard direct labor hours for units produced (SH) 57,300
AH = Actual Hours
SH = Standard Hours
AR = Actual Rate
SR = Standard Rate
Compute the direct labor rate and efficiency variances for the period and classify each as favorable unfavorable or no variance.
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