Standard and Actual Costs for Direct Labor for the Manufacture $\begin{array}{ll}480 \text { hours@ } \$ 18.00 & \text { Actual costs } \\485 \text { hours@ } \$ 17.50 & \text { Standard costs }\end{array}$

question 69

Essay

Standard and actual costs for direct labor for the manufacture of 1,000 units of product were as follows:
$\begin{array}{ll}480 \text { hours@ } \$ 18.00 & \text { Actual costs } \\485 \text { hours@ } \$ 17.50 & \text { Standard costs }\end{array}$
Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance.

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