The Standards for Product Q58W Specify 8

question 34

Essay

The standards for product Q58W specify 8.4 direct labor-hours per unit at $14.00 per direct labor-hour. Last month 400 units of product Q58W were produced using 2,800 direct labor-hours at a total direct labor wage cost of $41,020.
Required:
a. What was the labor rate variance for the month?
b. What was the labor efficiency variance for the month?
c. Prepare a journal entry to record direct labor costs during the month, including the direct labor variances.

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Definitions:

Mutual Intimacy

The reciprocal sharing of deeply personal thoughts, feelings, and experiences between individuals, fostering closeness and emotional connection.

Early Adolescence

A developmental stage typically covering the ages 10-14, characterized by the onset of puberty, cognitive changes, and increasing independence.

Sexual Experimentation

The exploration of one's sexual preferences, behaviors, and identities, often considered a normal aspect of human development and self-discovery.

Gender Identity

A person's intrinsic feeling of their gender identity, which might not align with the gender assigned to them at birth.