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A、company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours. 56 【单项选择题】 What is the direct labour rate variance for the company in 20X3?
A、$400 (A)
B、$2,500 (F)
C、$2,500 (A)
D、$3,200 (A)
A、company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours. 56 【单项选择题】 What is the direct labour rate variance for the company in 20X3?
A、$400 (A)
B、$2,500 (F)
C、$2,500 (A)
D、$3,200 (A)
【参考答案及解析】
$ 2,300 hours should have cost (x $7) 16,100 but did cost 18,600 Rate variance 2,500(A)
$ 2,300 hours should have cost (x $7) 16,100 but did cost 18,600 Rate variance 2,500(A)