What was the total direct labour variance?
The total direct labour variance can be found by comparing the flexed budget figures with the actual figures.
Budgeted labour cost per unit?= $286,000/2,200=$130
Flexed for 2,000 units?= $130 x 2,000=$260,000
Total direct labour variance
????????????????????????????????????????????????????????????????????? $
Flexed direct labour cost????????????????????????? 260,000
but did cost?????????????????????????????????????????????? 280,000
Total direct labour variance????????????????????? 20,000(A)
多做幾道
What was the actual usage of direct material during February?
What was the selling price variance for February?
What was the sales volume profit variance for February?
【簡答題】
From the information provided calculate
(i)?The actual price paid per kg for the direct material?
(ii)?The standard quantity that should have been used for actual production.
Which of the following is likely to lead to the variances stated above?
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