# What were the total actual direct hours worked aq

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What were the total actual direct hours worked (AQ)?1,760.7,040.8,800.10,560.13,200.1. Excess hours worked, based on units produced = \$88,000U variance (given)/\$50 per hour (the standard wage rate) (given) = 1,760 hours.2. This excess represents 20% of standard hours allowed (given); therefore, standard hours allowed = 1,760 hours/0.20 = 8,800 hours.3. Therefore, actual hours = 8,800 standard hours + 1,760 excess hours = 10,560 hoursReferencesMultiple ChoiceDiﬃculty: 2 MediumLearning Objective: 14-03 Develop a general framework forsubdividing the master budget variance into component variances.SSTSSSSSSTSS
9/28/21, 10:57 PMAssignment Print View90/158176.Award:10.00 points177.Award:10.00 pointsSheldon Company manufactures only one product and uses a standard cost system. During the past month, manufacturing operations for the company had thefollowing variances: direct labor rate variance = \$30,000 favorable; direct labor eﬃciency variance = \$50,000 unfavorable. Sheldon allows 5 standard direct laborhours per unit produced, and its standard direct labor hourly pay rate is \$50. During the month, the company used 25% more direct labor hours than the standardallowed for the output achieved.What were the total actual direct hours worked (AQ)?1,000.3,000.4,000.5,000.6,000.1. Excess hours worked, based on units produced = \$50,000U variance (given)/\$50.00 per hour (the standard wage rate) (given) = 1,000 hours.2. This excess represents 25% of standard hours allowed (given); therefore, standard hours allowed = 1,000 hours/0.25 = 4,000 hours.3. Therefore, actual hours = 4,000 standard hours + 1,000 excess hours = 5,000 hoursReferencesMultiple ChoiceDiﬃculty: 2 MediumLearning Objective: 14-03 Develop a general framework forsubdividing the master budget variance into component variances.Sheldon Company manufactures only one product and uses a standard cost system. During the past month, manufacturing operations for the company had thefollowing variances: direct labor rate variance = \$27,000 favorable; direct labor eﬃciency variance = \$55,000 unfavorable. Sheldon allows 4 standard direct laborhours per unit produced, and its standard direct labor hourly pay rate is \$50. During the month, the company used 20% more direct labor hours than the standardallowed.What was the actual hourly rate (AP) for direct labor?\$25.\$29.\$46.\$50.\$54.1. Direct labor rate variance = \$27,000F (given)2. Labor rate variance/hour = total rate variance/actual hours worked = [(APSP) × AQ]/AQ = \$27,000F/6,600 actual hours = \$4 per hour F variance.3. SP = \$50 per hour (given).4. Therefore, actual wage rate per hour (AP) = standard wage rate per hour (SP)favorable rate variance per hour = \$50 per hour\$4 per hour = \$46 per hour.Note:if the rate variance had been unfavorable (U), then the amount of that variance, per hour, would have been added to—not subtracted from—the \$50 perhour figure.ReferencesMultiple ChoiceDiﬃculty: 2 MediumLearning Objective: 14-03 Develop a general framework forsubdividing the master budget variance into component variances.

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Fall
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Clear Manufacturing