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A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced.
The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.
1. What is the direct labour rate variance for the company in 20X3?
A. $400 (A)
B. $2,500 (F)
C. $2,500 (A)
D. $3,200 (A) (2 marks)
2. What is the direct labour efficiency variance for the company in 20X3?
A. $400 (A)
B. $2,100 (F)
C. $2,800 (A)
D. $2,800 (F)
