The Standard Number of Hours That Should Have Been Worked

question 49

Multiple Choice

The standard number of hours that should have been worked for the output attained is 8,000 direct labour hours and the actual number of direct labour hours worked was 8,400.If the direct labour price variance was $8,400 unfavourable, and the standard rate of pay was $18 per direct labour hour, what was the actual rate of pay for direct labour?

• A)$17.00 per direct labour hour
• B)$15.00 per direct labour hour
• C)$19.00 per direct labour hour
• D)$18.00 per direct labour hour

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