Question

Direct labor variances Ada Clothes Company produced 11,000 units during April. The Cutting Department used 2,100 direct labor hours at an actual rate of $13.60 per hour. The Sewing Department used 3,500 direct labor hours at an actual rate of $13.30 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $13.50. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Cutting Department Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. The two departments have opposite results. The Cutting Department has a(n) Sewing Department has a(n) rate variance but has a(n) Sewing Department rate variance and a(n) time variance, resulting in a total time variance, resulting in a total cost variance. cost variance. In contrast, the

          Direct labor variances
Ada Clothes Company produced 11,000 units during April. The Cutting Department used 2,100 direct labor hours at an actual rate of $13.60 per hour. The Sewing Department used 3,500 direct labor hours at an actual rate of $13.30 per hour.
Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $13.50. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per
unit, respectively.
a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable
variance as a positive number.
Cutting Department
Direct Labor Rate Variance
Direct Labor Time Variance
Total Direct Labor Cost Variance
b. The two departments have opposite results. The Cutting Department has a(n)
Sewing Department has a(n)
rate variance but has a(n)
Sewing Department
rate variance and a(n)
time variance, resulting in a total
time variance, resulting in a total
cost variance.
cost variance. In contrast, the

Direct labor variances
Ada Clothes Company produced 11,000 units during April. The Cutting Department used 2,100 direct labor hours at an actual rate of 13.60 per hour. The Sewing Department used 3,500 direct labor hours at an actual rate of13.30 per hour.
Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is 13.50. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per
unit, respectively.
a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable
variance as a positive number.
Cutting Department
Direct Labor Rate Variance
Direct Labor Time Variance
Total Direct Labor Cost Variance
b. The two departments have opposite results. The Cutting Department has a(n)
Sewing Department has a(n)
rate variance but has a(n)
Sewing Department
rate variance and a(n)
time variance, resulting in a total
time variance, resulting in a total
cost variance.
cost variance. In contrast, the

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