18. An unfavorable labor efficiency variance is the:
PTS: 1 DIF: Moderate REF: P. OBJ: 3 NAT: IMA 2D - Performance Measurement TOP: AACSB - Analytic19. Information relating to direct labor for the Newstead Company follow: Actual direct labor hours 5,600 Standard direct labor hours 5,400 Total direct labor per payroll $53,200 Standard labor rate per hour $9.00 The labor efficiency variance is:
PTS: 1 DIF: Moderate REF: P. OBJ: 3 NAT: IMA 2D - Performance Measurement TOP: AACSB - Analytic20. Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows: Standard rate $8.00 per hour Actual rate paid $8.30 per hour Standard hours allowed for actual production 1,400 hours Labor efficiency variance $ 800 unfavorable What are actual hours worked?