? asked in 教育與參考考試 · 1 decade ago

管理會計問題(標準成本與平衡記分卡)22

22. Direct labor standards at Capeda ManufacturingCorporation allow 5 direct labor-hours for every unit produced. The standard directlabor rate is $12.00 per hour. During the month of February, Cepeda incurred 35,000 direct labor-hours and recorded a $15,000 favorable labor efficiency variance.How many units did Cepeda produce during February? A. 6,750 B. 7,250 C. 33,750 D. 36,250

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  • 1 decade ago
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    labor efficiency variance = (Std Hr - Act Hr) x Std Rate

    15,000 = (5 x units produce - 35,000) x $12

    thus, units produce = 7,250

    ans: (B)

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