EXERCISE 10-9 (CONTINUED) B. DIRECT LABOR VARIANCES

4, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
4,000 hours ($9.00 per hour* – $8.00 per hour) = $4,000 U *$36,000 ÷ 4,000 hours = $9.00 per hour Labor efficiency variance = SR (AH – SH) $8.00 per hour (4,000 hours – 3,900 hours) = $800 U