Answer:
The direct labor quantity variance for November=$9,000
Explanation:
To calculate the direct labor quantity variance, multiply the standard rate by the difference between the total standard hours of direct labor and the total actual hours of direct labor.
This can be expressed as;
Direct labor quantity variance=(Total standard hours-Total actual hours)×standard rate
where;
Total standard hours=rate×actual number of units produced
Total standard hours=(2×3,600)=7,200 hours
Total actual hours=7,000 hours
Standard rate=$45
replacing;
Direct labor quantity variance=(Total standard hours-Total actual hours)×standard rate
Direct labor quantity variance=(7,200-7,000)×45
Direct labor quantity variance=(200×45)=9,000
Direct labor quantity variance=$9,000
