38 of 49 (0 complete) This Question: 5 pts Based on the following, what is the t

Question

38 of 49 (0 complete) This Question: 5 pts Based on the following, what is the total direct labor variance? Total Product Cost Flexible Budget Variance Total Direct Materials Variance Total Direct Labor Variance Total Manufacturing Overhcad Variance Direct Labor Direct Cost Efficiency 300 Direct MaterialsMaterials Direct Labor Total Variable Total Fixed Efficiency Variance Variance Cost Variance Variance Overhead Variance Overhead Variance $150 U$450 U$500 F Variable Overhead Variable Overhead Fixed Overhead Cost VarianceEfficiency Variance $350 U Cost Variance $650 F $425 F ? A. S450 U O B. $50 F O C. $500 F OD. S50U

Explanation / Answer

Total direct labor variance = Direct labour cost variance + Direct labour efficiency variance

Total direct labor variance = 450 U + 500 F

Total direct labor variance = -450 + 500

Total direct labor variance = 50 F.

Therefore, the right answer is option (B) $ 50 F.

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