The Standards for Product G78V Specify 5

question 14

Essay

The standards for product G78V specify 5.5 direct labor-hours per unit at $13.50 per direct labor-hour. Last month 1,740 units of product G78V were produced using 9,600 direct labor-hours at a total direct labor wage cost of $122,220.Required:a. What was the labor rate variance for the month?b. What was the labor efficiency variance for the month?

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Definitions:

HIV/AIDS

Human Immunodeficiency Virus (HIV) is a virus that attacks the immune system, while Acquired Immune Deficiency Syndrome (AIDS) is the most advanced stage of HIV infection.

Pre-chewing Food

The process of chewing food to break it down before giving it to someone else to eat, a practice seen in infants and some traditional cultures.

AIDS

Acquired Immunodeficiency Syndrome, a life-threatening condition caused by the human immunodeficiency virus (HIV), characterized by the weakening of the immune system, leading to severe infections and diseases.

Saliva

A watery fluid secreted into the mouth by glands, facilitating chewing, swallowing, and digestion, and maintaining oral health.