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I CANNOT FIGURE THIS OUT FOR THE LIFE OF ME. *(It\'s not 570 actual labor hours;

ID: 2542689 • Letter: I

Question

I CANNOT FIGURE THIS OUT FOR THE LIFE OF ME. *(It's not 570 actual labor hours; I keep getting that)*

The auto repair shop of Quality Motor Company uses standards to control the labor time and labor cost in the shop. The standard labor cost for a motor tune-up is given below:

The record showing the time spent in the shop last week on motor tune-ups has been misplaced. However, the shop supervisor recalls that 180 tune-ups were completed during the week, and the controller recalls the following variance data relating to tune-ups:

Required:

1. Determine the number of actual labor-hours spent on tune-ups during the week.

2. Determine the actual hourly rate of pay for tune-ups last week. (Round your answer to 2 decimal places.)

Standard Hours Standard Rate Standard Cost Motor tune-up 2.60 $4.00 $10.40

Explanation / Answer

Labour efficiency variance = 408 U+576 U = 168 U

Labour efficiency variance = (Standard hours-actual hours)standard rate

                         -168      = (180*2.60*4-4X)

                        -168     = 1872-4X

                        4X        = 2040

X(actual hours) = 510 hours

Labour rate variance = (Standard rate-actual rate) actual hours

                    -408     = (4*510-510X)

                   -408       = 2040-510X

                  510X       = 2448

X(actual rate) = 4.80