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Since the actual labor rate of $11.70 is lower than the standard labor rate of $12, the variance is favorable. See the correct answer for a complete explanation.
Since the actual labor rate of $11.70 is lower than the standard labor rate of $12, the variance is favorable. See the correct answer for a complete explanation.
This result is the direct labor efficiency variance, but this question asks for the direct labor rate variance. See the correct answer for a complete explanation.
The labor price/rate variance is calculated as: (Actual Rate ? Standard Rate) × Actual Hours. The actual total direct labor cost is $327,600 ($364,000 × 90%), and the actual labor rate is $11.70 ($327,600 ÷ 28,000 hours used). The standard labor rate is $12. The actual hours used is 28,000. Therefore, the labor rate variance is ($11.70 ? $12.00) × 28,000 = ($8,400) favorable. Since the actual labor rate of $11.70 is lower than the standard labor rate of $12, the variance is favorable.