EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

4,900 hours* × $8.00 per hour 4,800 hours × $8.00 per hour $36,750* = $39,200 = $38,400 ↑ ↑ ↑Rate Variance, $2,450 F Efficiency Variance, $800 U* Total Variance, $1,650 F* *Given. c. The standard hours allowed per unit of product would be: Problem 10-25 (75 minutes)