Respuesta :
Answer:
correct option is d. $4800 U
Explanation:
given data
product requiring = 3 direct labor hours
standard rate = $ 16 per direct labor hour
produced using = 8700 direct labor hours
actual payroll = $135720
to find out
labor quantity variance
solution
we get here labor quantity variance that is express as
Direct labor quantity variance = (standard hours worked for actual production - actual hour worked) × standard rate per direct labor hour ...................1
here standard hours worked for actual production will be as
standard hours worked = standard hours required per unit of production × actual units produced
standard hours worked = 3 × 2800
standard hours worked = 8400 hours but we have given actual work hour 8700 direct labor hours
so put all value is equation 1 we get
Direct labor quantity variance = ( 8400 - 8700 ) × $16
Direct labor quantity variance = $4800 unfavorable
so correct option is d. $4800 U
