Commerce 2AB3 Tutorial10

00 direct manufacturing labour labour costs 95000

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Unformatted text preview: bour costs $95,000 Labour-hours of input 9,500 Actual price per hour $10.00 Direct Marketing Labour: Labour costs Labour-hours of input Actual price per hour $40,000 5,000 $ 8.00 7. What is the efficiency variance for direct materials? 8. What are the efficiency variances for direct manufacturing labour and direct marketing labour respectively? 9. The following data for a pottery company pertain to the production of 2,000 clay pots during July: Direct Materials (All materials purchased were used): Standard cost: $6.00 per kilogram of clay Total actual cost: $11,200 Standard cost allowed for units produced was $12,000 Materials efficiency variance was $240 unfavourable Direct Manufacturing Labour: Standard cost is 2 pots per hour at $24.00 per hour Actual cost per hour was $24.50 Labour efficiency variance was $672 favourable What is the standard direct material amount per pot?...
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