题目内容:
Usingthetablebelow,thelaborratecostvarianceis:( )A.$68,329.00
B.$386.00
C.($0.22)
D.$18.36
DirectLaborDirectMaterial
Plannedprice/unit$10.50$14.77
Actualunits/hour6374hrs.5433units
Actualcost$68,329$83.994
Actualprice/unit$10.72$15.46
利用下表数据计算,人工费用成本偏差是:( )
A.$68,329.00
B.$386.00
C.($0.22)
D.$18.36
直接人工直接原材料
单位计划价格$10.50$14.77
每小时实际单位6374hrs.5433units
实际成本$68,329$83.994
单位实际价格$10.72$15.46
参考答案:
答案解析: