Question

For each of the following independent cases, fill in the missing amounts in the table: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).

Case	Direct Labor Rate Variance		Direct Labor Efficiency Variance		Direct Labor Spending Variance
A	$1,350	U	$2,400	F	$1,050	F
B	$1,400	F	$900		$2,300	U
C	$1,600	F			$3,000	F
D			$1,100	U	$3,700	U
E			$1,700	F	$2,550	U
F	$1,250	U	$1,750	U

Answer 1

	Case	Direct Labor Rate Variance		Direct Labor Efficiency Variance		Direct Labor Spending Variance
	A	$1,350	U	$2,400	F	$1,050	F
	B	$1,400	U	$900	U	$2,300	U
	C	$1,600	F	1400	F	$3,000	F
	D	2600	U	$1,100	U	$3,700	U
	E	4250	U	$1,700	F	$2,550	U
	F	$1,250	U	$1,750	U	$3,000	U
	Above missing amounts are filled using following formula equation:
	Direct Labour spending variance = Direct labour rate variance + Direct labour efficiency variance