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The actual hours exceed the standard amount, which means the variance is unfavorable. See the correct answer for a complete explanation.
The actual hours exceed the standard amount, which means the variance is unfavorable. See the correct answer for a complete explanation.
The labor efficiency variance is calculated as: (Actual Hours ? Standard Hours for Actual Output) × Standard Rate. This answer results from multiplying by the actual rate ($11.70) instead of the standard rate.
The direct labor efficiency variance is calculated as: (Actual Hours ? Standard Hours for Actual Output) × Standard Rate. Actual hours is 28,000. The standard hours allowed for the actual level of output is 27,500 hours (1.25 hours per unit × 22,000 units produced). The standard labor rate is $12. Therefore, the direct labor efficiency variance is (28,000 ? 27,500) × $12 = $6,000 unfavorable. The variance is unfavorable because the actual hours exceed the standard hours, and this is a cost variance.