Question

Sanchez Company's output for the current period was assigned a $419,000 standard direct labor cost. The direct labor variances included a $10,475 unfavorable direct labor rate variance and a $4,190 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

Answer 1

Answer:

the actual total direct labor cost for the current period is $425,285

Explanation:

Reconciling Standard Cost to Actual Cost

Standard Cost                                                          $419,000

Add Unfavorable direct labor rate variance             $10,475

Less Favorable direct labor efficiency variance       ($4,190)

Actual Cost                                                               $425,285