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Lewis Company's standard labor cost of producing one unit of Product DD is 3.60 hours at rate of $12.00 per hour. During August, 43,600 hours of labor are incurred at a cost of $ 12.18 per hour to produce 11,900 units of Product DD.
Total labor variance $ ?
(b) Calculate the labor price and quantity variances.
Labor quantity variance $ ? Labor price variance $ ?
(c) Calculate the labor price and quantity variances, assuming standard is 3.94 hours of direct labor at $12.37 per hour.
Labor quantity variance $ ?
Labor price variance $ ?
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