EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

16, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
16,500 hours × $5.00 per hour 16,000 hours × $5.00 per hour $79,200 = $82,500 = $80,000 ↑ ↑ ↑Rate Variance, $2,500 U $3,300 F Efficiency Variance, Total Variance, $800 F Alternative Solution: Labor rate variance = AH (AR – SR)