EXERCISE 10-11 (30 MINUTES)

5,750 hours ($12.80 per hour* – $12.00 per hour) = $4,600 U *$73,600 ÷ 5,750 hours = $12.80 per hour Labor efficiency variance = SR (AH – SH) $12.00 per hour (5,750 hours – 6,000 hours) = $3,000 F