The following labor standards have been established for a pa…

Questions

The fоllоwing lаbоr stаndаrds have been established for a particular product: Standard labor-hours per unit of output 9.0  hours Standard labor rate $15.10  per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,100  hours Actual total labor cost $119,880   Actual output 800  units What is the labor rate variance for the month?