Question

The standard cost of direct labor per hour is $ 12.75 . Two and one half standard direct labor hours are allowed per unit of finished goods. During the current​ period, 70 units were produced using 1 comma 600 direct labor hours. The direct labor rate variance is $ 1 comma 300 unfavorable. Calculate the actual cost of direct labor per hour

Answer 1

	direct labor rate variance
	(actual rate - standard rate)*actual hours
	(x -12.75)*1600 = 1300U
	1600x -	20,400          = 1300
	x                                     =(1300+20400)/1600
			13.5625	answer
	round if required