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Cost And Management Accountıng
Cost And Management Accountıng Deneme Sınavı
Cost And Management Accountıng Deneme Sınavı Sorusu #1391570
Cost And Management Accountıng Deneme Sınavı Sorusu #1391570
Direct labors in XYZ Company have worked for 43,200 hours in order to produce 8,000 trays. The actual wage rate that the Company has incurred for each hour is 15TL, although the standard wage rate was 13TL for the year. Can you calculate the direct labor price variance?
|
28,800TL |
|
32,000TL |
|
43,200TL |
|
51,200TL |
|
86,400TL |
Yanıt Açıklaması:
Direct labor price variance = (Actual rate - Budgeted rate) x Actual labor hours worked
Direct labor price variance = (15 - 13) x 43,200 = 86,400TL (U)
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