Managerial Accounting: E25-4 Monte Services, Inc. is trying to establish the standard labor cost

Managerial Accounting 
Exercise 25-4 Compute labor quantity variance 
Monte Services, Inc. is trying to establish the standard labor cost of a typical oil change. The following data have been collected from time and motion studies conducted over the past month. 
Actual time spent on the oil change 2.00 hour 
Hourly wage rate $14 
Payroll taxes 14% of wage rate 
Setup and downtime 6% of actual labor time 
Cleanup and rest periods 34% of actual labor time 
Fringe benefits 27% of wage rate 

Required: 
a. Determine the standard direct labor hours per oil change. (Round answer to 2 decimal places, e.g. 1.25.) 
b. Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.) 
c. Determine the standard direct labor cost per oil change. (Round answers to 2 decimal places, e.g. 1.25.) 
d. If an oil change took 2.6 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answers to 2 decimal places, e.g. 1.25.)
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