Commercial Pilot Licence (CPAER) – Canada · Question
A company manufactured 1,000 units but had budgeted to manufacture 1,100 units. Actual direct labour hours were 2,100, while standard hours per unit were 2.0. Actual rate was $28/hour, standard rate was $27/hour. Calculate the direct labour rate variance.
Direct labour rate variance = (Actual Rate - Standard Rate) x Actual Hours. = ($28 - $27) x 2,100 = $1 x 2,100 = $2,100 Unfavourable.
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Question: A company manufactured 1,000 units but had budgeted to manufacture 1,100 units. Actual direct labour hours were 2,100, while standard hours per unit were 2.0. Actual rate was $28/hour, standard rate was $27/hour. Calculate the direct labour rate variance.
Answer options: ✅ $(2,100) unfavourable.
- $(2,000) unfavourable.
- $2,100 favourable.
- $ $(2,200) unfavourable.
Correct answer: $(2,100) unfavourable.
Explanation: Direct labour rate variance = (Actual Rate - Standard Rate) x Actual Hours. = ($28 - $27) x 2,100 = $1 x 2,100 = $2,100 Unfavourable.
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