Answer:
The correct answers are as follows:
Numbers of items shipped 140000
Standard Direct labor-hours 0.03
Total direct labor- hours allowed 140000*0.03
= 4200
Standard direct labor cost per hour $3.05
Total standard direct labor cost 3.05*4200
=$12810
Actual cost incurred $15900
total standard direct labor cost $12810
Total direct labor variance = $15900-12810
$3090 F
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2. Labor rate variance = (Actual rate - Standard rate) x Actual hours worked
((15900/5300)-3.05)*5300
265 U
Labor efficiency variance = (Actual hours - Standard hours) x Standard rate
(5300-140000*0.03)*3.05
3355 F