The following labor standards have been established for a particular product: standard labor-hours per unit of output 9.1 hours standard labor rate $ 16.20 per hour the following data pertain to operations concerning the product for the last month: actual hours worked 9,200 hours actual total labor cost $ 146,280 actual output 910 units what is the labor rate variance for the month?

Labor Rate Variance = $2,760 Favorable

Explanation:

Provided information,

Standard Labor hours per unit = 9.1 hours

Standard rate per hour = $16.20

Actual hours = 9,200

Actual Cost = $146,280

Labor Rate Variance = (Standard Rate - Actual Rate) Actual Hours

Opening brackets,

Standard Rate Actual Hours - Actual Rate Actual Hours

= $16.20 9,200 - $146,280

= $149,040 - $146,280

= $2,760

Since value is positive as actual rate is less than standard the variance is favorable.

Final Answer

Labor Rate Variance = $2,760 Favorable

b.

c.

d.

g.

those r all of them i believe

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