DT Co Produces Picture Frames

question 161

Essay

DT Co. produces picture frames. It takes 3 hours of direct labor to produce a frame. DT's standard labor cost is $11.00 per hour. During March, DT produced 4,000 frames and used 12,400 hours at a total cost of $133,920. What is DT's labor rate variance for March?

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Definitions:

Nonrebreathing Face Mask

A mask used to deliver high concentrations of oxygen to patients, preventing the inhalation of exhaled gases.

Simple Face Mask

A basic form of protective face covering, typically used in medical settings, that covers the nose and mouth.

Arterial Blood Gas

A diagnostic test that measures the levels of oxygen, carbon dioxide, and acidity (pH) in arterial blood, used to assess lung function and gas exchange.

Oxygen Saturation

A measure of the amount of oxygen carried by the hemoglobin in the blood relative to its maximum capacity, typically expressed as a percentage.