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The Following Labour Standards Have Been Established for a Particular

question 13

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The following labour standards have been established for a particular product:  Standard labour hours per unit of output 9.0 hours  Standard labour rate £15.10 per hour \begin{array}{ll}\text { Standard labour hours per unit of output }&9.0 \text { hours }\\\text { Standard labour rate }&£ 15.10 \text { per hour }\end{array}

The following data pertain to operations concerning the product for the last month:  Actual hours worked 8,100 hours  Actual total labour cost £119,880 Actual output 800 units \begin{array}{ll}\text { Actual hours worked } & 8,100 \text { hours } \\\text { Actual total labour cost } & £ 119,880 \\\text { Actual output } & 800 \text { units }\end{array}
What is the labour rate variance for the month

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Definitions:

Parenteral

Other than by mouth.

Prescription

A written order from a healthcare professional that authorizes a patient to be provided a medicine or treatment.

Narcotic

Drugs that relieve pain and often induce sleep, but can also lead to dependence or addiction; originally referred specifically to opium-derived substances.

Ointment

A smooth oily preparation that is applied to the skin for a therapeutic purpose or as a cosmetic.

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