11.16 Direct Labor variances Accounting 543-R4
sdonlin112To Help control orperations, Susyplus company developed a standard costing system in its job shop. Data for a recent job follows:
Direct labor hours standard 950 actual 920
Direct labor dollars standard $190 acual $180
units produced standard 380 actual 380
calculated the direct labor price and efficiency variances and determine whether they are favorable or unfavorable.
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