The following data are given for Harry Company:
Budgeted production 1,094 units
Actual production 975 units
Materials:
Standard price per ounce $1.777
Standard ounces per completed unit 12
Actual ounces purchased and used in
production 12,051
Actual price paid for materials $24,705
Labor:
Standard hourly labor rate $14.71 per hour
Standard hours allowed per completed
unit 4.7
Actual labor hours worked 5,021
Actual total labor costs $81,591
Overhead:
Actual and budgeted fixed overhead $1,141,000
Standard variable overhead rate $26.00 per standard labor hour
Actual variable overhead costs $140,588
Overhead is applied on standard labor hours.
Determine the direct labor rate variance.
a. $5,980 F
b. $20,937 F
c. $20,937 U
d. $5,980 U

$7,732 unfavorable

Explanation:

The computation of the direct labor rate variance is shown below:

Direct labor rate variance = Actual time taken × (Standard rate - actual rate)

= 5,021 labor hours × ($14.71 - $81,591 ÷ 5,021 labor hours)

= 5,021 labor hours × ($14.71 - $16.25)

= $7,732 unfavorable

Since the actual rate is more than the standard rate so it would be lead to unfavorable variance

This is the answer but the same is not provided in the given options

don't use it that much

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.