Number of units produced
2,200
2,000
Budget
Actual
$
Direct materials
110,000
Direct labour
286,000
280,000
Variable overhead
132,000
120,000
The actual number of units produced was 2,000.
What was the total direct labour variance?
The correct answer is: $20,000 Adverse
The total direct labour variance can be found by comparing the flexed budget figures with the actual figures.
Budgeted labour cost per unit
$286,000/2,200
$130
Flexed for 2,000 units
$130 × 2,000
$260,000
Total direct labour variance
Flexed direct labour cost
but did cost
(A)
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