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# Hartley Company-s standard labor cost per unit of output is \$24-36 (2-.docx

Hartley Company?s standard labor cost per unit of output is \$24.36 (2.1 hours x \$11.60 per hour). During August, the company incurs 2,300 hours of direct labor at an hourly cost of \$11.33 per hour in making 1,100 units of finished product.

Compute the total, price, and quantity labor variances.
Solution
Total Labor Variance: = Total Hours X Hourly Cost
=2300X11.33
=26059
Favourable
Labor Price Vaiance= 11.60 - 11.33
=.27 Favorable
Labor Quantity VarianceB,
=23069Â Â Â Â Â Â Â Â Â Â Â Â Â  18 Favourities
.

Hartley Company?s standard labor cost per unit of output is \$24.36 (2.1 hours x \$11.60 per hour). During August, the company incurs 2,300 hours of direct labor at an hourly cost of \$11.33 per hour in making 1,100 units of finished product.

Compute the total, price, and quantity labor variances.
Solution
Total Labor Variance: = Total Hours X Hourly Cost
=2300X11.33
=26059
Favourable
Labor Price Vaiance= 11.60 - 11.33
=.27 Favorable
Labor Quantity VarianceB,
=23069Â Â Â Â Â Â Â Â Â Â Â Â Â  18 Favourities
.

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