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管理會計問題（標準成本與平衡記分卡）21
發問:
21.The following labor standards have been established for a particular product: Standard labor –hours per unit ofoutput 3.3hoursStandard labor rate $16.15 per hourThe following data pertain to operations concerningthe product for the last month:Actual hours worked 6,300hoursActual... 顯示更多 21.The following labor standards have been established for a particular product: Standard labor –hours per unit ofoutput 3.3hoursStandard labor rate $16.15 per hourThe following data pertain to operations concerningthe product for the last month:Actual hours worked 6,300hoursActual total labor cost $103,635Actual output 2,000unitsWhat is the labor rate variance for the month? A. $2,955 F B. $4,935 F C. $2,955 U D. $1,890 U
最佳解答:
answer is (D) labor rate variance = Act Hr x (Std Rate - Act Rate) =6,300 x $16.15 - Actual total labor cost (i.e. Act Hr x Act Rate) = $101,745 - $103,635 = $1,890 (U)
管理會計問題（標準成本與平衡記分卡）21
發問:
21.The following labor standards have been established for a particular product: Standard labor –hours per unit ofoutput 3.3hoursStandard labor rate $16.15 per hourThe following data pertain to operations concerningthe product for the last month:Actual hours worked 6,300hoursActual... 顯示更多 21.The following labor standards have been established for a particular product: Standard labor –hours per unit ofoutput 3.3hoursStandard labor rate $16.15 per hourThe following data pertain to operations concerningthe product for the last month:Actual hours worked 6,300hoursActual total labor cost $103,635Actual output 2,000unitsWhat is the labor rate variance for the month? A. $2,955 F B. $4,935 F C. $2,955 U D. $1,890 U
最佳解答:
answer is (D) labor rate variance = Act Hr x (Std Rate - Act Rate) =6,300 x $16.15 - Actual total labor cost (i.e. Act Hr x Act Rate) = $101,745 - $103,635 = $1,890 (U)
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