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14. The following information is available for Boetticher Manufacturing Corporation for last
period: - direct labor rate variance was $14,400 unfavorable - direct labor efficiency variance
was $9,000 favorable 36,000 direct labor hours were worked at a cost of $338,400 The standard
direct labor rate per hour is: a. $9.40. b. $9.00. c. $8.50. d. $8.10. e. Cannot be determined with
the given information.

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Boetticher Manufacturing Direct Labor Variance Calculation

  • 1. 14. The following information is available for Boetticher Manufacturing Corporation for last period: - direct labor rate variance was $14,400 unfavorable - direct labor efficiency variance was $9,000 favorable 36,000 direct labor hours were worked at a cost of $338,400 The standard direct labor rate per hour is: a. $9.40. b. $9.00. c. $8.50. d. $8.10. e. Cannot be determined with the given information.