EXERCISE 10-15 (CONTINUED) B. THE JOURNAL ENTRIES WOULD BE

5, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
5,000 hours × $8.00 per hour 4,800 hours* × $8.00 per hour $43,000 = $40,000 = $38,400 ↑ ↑ ↑Rate Variance, $3,000 U Efficiency Variance, $1,600 U Total Variance, $4,600 U *3,000 units × 1.6 hours per unit = 4,800 hours