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Standard wage rate Standard hours Actual wage rate Actual hours Actual output $10,40 per DLH 77...
Standard labor-hours per unit of output 9.3 hours Standard labor rate $ 13.10 per hour The...
Standard labor-hours per unit of output 9.3 hours Standard labor rate $ 13.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 7,100 hours Actual total labor cost $ 90,170 Actual output 1,000 units What is the labor efficiency variance for the month?
Glavine & Co. produces a single product, each unit of which requires three direct labor hours...
Glavine & Co. produces a single product, each unit of which
requires three direct labor hours (DLHs). Practical capacity (for
setting the factory overhead application rate) is 58,000 DLHs, on
an annual basis. The information below pertains to the most recent
year:
Standard direct labor hours (DLHs) per unit produced
3.00
Practical capacity, in DLHs (per year)
58,000
Variable overhead efficiency variance
$
19,000
unfavorable (U)
Actual production for the year
16,500
units
Budgeted fixed manufacturing overhead
$
1,160,000
Standard...
Glavine & Co. produces a single product, each unit of which requires three direct labor hours...
Glavine & Co. produces a single product, each unit of which requires three direct labor hours (DLHs). Practical capacity (for setting the factory overhead application rate) is 62,000 DLHs, on an annual basis. The information below pertains to the most recent year: $ Standard direct labor hours (DLHS) per unit produced Practical capacity, in DLHS (per year) Variable overhead efficiency variance Actual production for the year Budgeted fixed manufacturing overhead Standard direct labor wage rate Total overhead cost variance for...
Swan Company has a direct labor standard of 15 hours per unit of output. Each employee...
Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. What was the actual payroll?
Glavine & Co. produces a single product, each unit of which requires three direct labor hours...
Glavine & Co. produces a single product, each unit of which requires three direct labor hours (DLHs). Practical capacity (for setting the factory overhead application rate) is 52,000 DLHs, on an annual basis. The information below pertains to the most recent year: Standard direct labor hours (DLHs) per unit produced 3.00 Practical capacity, in DLHs (per year) 52,000 Variable overhead efficiency variance $ 16,000 unfavorable (U) Actual production for the year 15,000 units Budgeted fixed manufacturing overhead $ 1,040,000 Standard...
Inputs Standard Quantity/Hours per unit of output Standard price or rate direct materials 6.7 grams $7.80...
Inputs Standard Quantity/Hours per unit of output Standard price or rate direct materials 6.7 grams $7.80 per gram direct labor .20 hours $19 per hour variable manufacturing overhead .2 hours $8.30 per hour the company has reported the following actual results for the product for August Actual output 6,300 units raw materials purchased 48,100 grams actual price of raw materials $7 per gram raw materials used in production 42,200 actual direct labor hours 1,350 hours actual direct labor rate $20.10...
Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price...
Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 7.0 ounces $ 3.00 per ounce $ 21.00 Direct labor 0.3 hours $ 14.00 per hour $ 4.20 Variable overhead 0.3 hours $ 9.00 per hour $ 2.70 The company reported the following results concerning this product in June. Originally budgeted output 2,400 units Actual output 2,900 units Raw materials used in production 22,000 ounces Purchases...
The following labor standards have been established for a particular product: Standard labor hours per unit...
The following labor standards have been established for a particular product: Standard labor hours per unit of output 4.4 hours Standard labor rate $ 17.70 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 6,200 hours Actual total labor cost $ 110,360 Actual output 1,300 units Required: a. What is the labor rate variance for the month? b. What is the labor efficiency variance for the month? (Input all amounts as positive...
The following labor standards have been established for a particular product Standard labor-hours per unit of output St...
The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 10.3 hours $14.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,100 hours $110,97€ 900 units What is the labor efficiency variance for the month? $19,737 U $16.029F $16.497 F
Standard machine hours per unit of output 4 hours Standard variable-overhead rate per machine hour 8.00...
Standard machine hours per unit of output 4 hours Standard variable-overhead rate per machine hour 8.00 Actual variable-overhead rate per machine hour Actual machine hours per unit of output Budgeted fixed overhead |Actual fixed overhead Budgeted production in units Actual production in units Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance Total actual overhead Total budgeted overhead (flexible budget) Total budgeted overhead (static budget) Total applied overhead 9.00 3 S 50,000 25,000 24,000 72,000 Unfavorable 192,000...
Glavine & Co. produces a single product, each unit of which
requires three direct labor hours (DLHs). Practical capacity (for
setting the factory overhead application rate) is 58,000 DLHs, on
an annual basis. The information below pertains to the most recent
year:
Standard direct labor hours (DLHs) per unit produced
3.00
Practical capacity, in DLHs (per year)
58,000
Variable overhead efficiency variance
$
19,000
unfavorable (U)
Actual production for the year
16,500
units
Budgeted fixed manufacturing overhead
$
1,160,000
Standard...
Glavine & Co. produces a single product, each unit of which requires three direct labor hours (DLHs). Practical capacity (for setting the factory overhead application rate) is 62,000 DLHs, on an annual basis. The information below pertains to the most recent year: $ Standard direct labor hours (DLHS) per unit produced Practical capacity, in DLHS (per year) Variable overhead efficiency variance Actual production for the year Budgeted fixed manufacturing overhead Standard direct labor wage rate Total overhead cost variance for...
The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 10.3 hours $14.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,100 hours $110,97€ 900 units What is the labor efficiency variance for the month? $19,737 U $16.029F $16.497 F
Standard machine hours per unit of output 4 hours Standard variable-overhead rate per machine hour 8.00 Actual variable-overhead rate per machine hour Actual machine hours per unit of output Budgeted fixed overhead |Actual fixed overhead Budgeted production in units Actual production in units Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance Total actual overhead Total budgeted overhead (flexible budget) Total budgeted overhead (static budget) Total applied overhead 9.00 3 S 50,000 25,000 24,000 72,000 Unfavorable 192,000...
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