Aproduct's standard cost card specifies that a unit of the product requires 4 direct labor-hours. during september, 3,350 units were made, which was 150 units less than budgeted. the total budgeted direct labor cost for september was $117,600. the direct labor cost incurred during september was $111,850 and 13,450 direct labor-hours were worked. the direct labor efficiency variance for the month was o 1) s415.80 u o 2) $420.00 f 3) $420.00 u o4) $415.80 f save

labor efficiency variance = 420 F

so correct option is 2) $420.00 F

Explanation:

given data

product requires = 4 direct labor-hours

unit made = 3,350 units

less than budgeted = 150 units

total budgeted direct labor cost = $117,600

direct labor cost incurred = $111,850

worked = 13,450 direct labor-hours

to find out

direct labor efficiency variance for the month

solution

we get Standard hours that is express as

Standard hours = actual unit produced  × standard labor hour per unit  .................1

put here value

Standard hours = 3350 × 4

Standard hours = 13400

and

standard rate = total budgeted labor cost  ÷ standard units × standard labor hours per unit   ......................2

put here value

standard rate =

standard rate = 8.4

so labor efficiency variance  will be

labor efficiency variance  = actual hours - standard hours × standard rate   .................3

put here value

labor efficiency variance  = 13450  - 13400 × 8.4

labor efficiency variance = 420 F

so correct option is 2) $420.00 F

the correct answer for apex is “ doubling a recipe and figuring out how many cups of paint to use are both examples of using math skills”.