Sanchez Company\'s output for the current period was assigned a $413,000 standar

Question

Sanchez Company's output for the current period was assigned a $413,000 standard direct labor cost. The direct labor variances included a $10,325 unfavorable direct labor rate variance and a $4,130 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

a$423,325.

b$419,195.

c$406,805.

d$398,545.

e$427,455.

Sanchez Company's output for the current period was assigned a $413,000 standard direct labor cost. The direct labor variances included a $10,325 unfavorable direct labor rate variance and a $4,130 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

Explanation / Answer

b$419,195. Statement showing computations Particulars Amount Standard Labour Costs         413,000.00 Add: Unfavorable direct labor rate variance            10,325.00 Less Favorable direct labor efficiency variance            (4,130.00) Actual Labour Costs         419,195.00

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