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3,200
3,400
4.6
15,740
Skylight
Skylight
Machine Hours
Machine Hours
$8.50
$1.20
$132,805
$17,656
a) Compute the rate variances and the efficiency variances for indirect labor. Indicate whether
they are favorable or unfavorable.
b) Compute the rate variances and the efficiency variances for power. Indicate whether they are
favorable or unfavorable.
The standard number of direct labor hours allowed for that production level is 2,850 hours. Each set of
covers should require 5.6 yards of material.
(a) The standard rate per hour for direct labor is ____.
(b) The standard direct labor hours allowed per unit of output is ____.
12,000 yds.
2,800
$800 U
$31.90
Management is concerned about the 50 cents per unit cost above standard for prime manufacturing costs
and asks you to perform variance analysis as indicated in (d) through (f) below.
(d) The static (overall) variance for total prime manufacturing costs for the month was ______.