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g whitman has a direct labor standard of 2 hours per unit of output. each employee has a standard wage rate of $23.50 per hour. during july, whitman paid $191,000 to employees for 8,950 hours worked. 4,740 units were produced during july. what is the direct labor rate variance? multiple choice $12,455 favorable $19,325 unfavorable $31,780 favorable $19,325 favorable

Respuesta :

Direct Labor Rate Variance is favorable, as actual expenses are less than the Standard expenses. Direct Labor Rate Variance = $19,325 favorable.

Direct Labor Rate Variance = (SR * AH) – (AH* AR)

Standard Rate (SR) = $23.50 per hour

Actual Hour (AH) = 8,980 hours

Direct Labor Rate Variance = (23.50 * 8,980) – (8,980* 191,000 / 8,980)

Direct Labor Rate Variance = 211,030 – 191,000

Direct Labor Rate Variance = $19,325 favorable

The variance for a populace is calculated by using: locating the suggest(the common). Subtracting the mean from every number inside the data set and then squaring the result. The consequences are squared to make the negatives wonderful.

Variance is a statistical size used to determine how ways quantity is from the mean and from each other quantity inside the set. you can calculate the variance by taking the difference between each factor and the implication. Then square and average the outcomes.

Learn more about Variance here https://brainly.com/question/10687815

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