What was Badong direct labor usage variance for November

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Question - The data below relate to the month of November for Badong, Inc. which uses a standard cost system:

Actual direct labor cost, P43,400

Actual hours used, 14,000

Standard hours allowed for good output, 15,000

Direct labor rate variance - debit, 1,400

Actual total overhead, 32,000

Budgeted fixed cost, 9,000 Normal activity in hours, 12,000

Total application rate per standard direct labor hour, 2.25

Badong uses a two-way analysis of overhead variance. What was Badong's direct labor usage variance for November?

Reference no: EM133060809

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