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ID: 2525467 • Letter: O

Question

O ezto.mheducation.com/tm.tpx ast University Home - BankMobile) U UDPro Gmail W Equifax portal Power Ball in Linkedinoffice Question 3 (of 8) value: 2.00 points Epley Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.0 pounds 0.8 hours 08 hours Standard Price or Rate $8.5 per pound Direct materials Direct labor 0.00 per hour Varlable overhead $14.00 per hour In July the company produced 3,410 units using 13.640 pounds of the direct material and 2.848 dlirect labor hours. During the month, the company purchased 14.400 pounds of the direct material at a cost of $35,100 The actual direct labor cost was $85,030 and the actual varilable overhead cost was $38.220. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases varlance is computed when the materials are purchased The labor rate variance for July is O $410 F O $410 U O $3,190 U O $3,190 F O Type here to search 1 ts

Explanation / Answer

Labor Rate Variance

Labor Price Variance – It arises due to difference in actual rate paid from standard rate. It is calculated as below:

Labor Price Variance = Actual Time (Standard Rate per hour – Actual Rate per hour)

Here, actual time means time for which wage has been paid.

Labor Rate Variance

Actual Hourly Rate (AHR) (85,030 / 2848)

$29.856

Per Hour

Standard Hourly Rate (SHR)

$30.00

Per Hour

Variance or Difference in Rate

$0.14

Per Hour

x Actual Labor Hours worked (21*150)

2848

Hours

Labor Rate Variance

$410

Favorable

The correct option is $410 F

Labor Rate Variance

Actual Hourly Rate (AHR) (85,030 / 2848)

$29.856

Per Hour

Standard Hourly Rate (SHR)

$30.00

Per Hour

Variance or Difference in Rate

$0.14

Per Hour

x Actual Labor Hours worked (21*150)

2848

Hours

Labor Rate Variance

$410

Favorable