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The Following Labour Standards Have Been Established for a Particular

Question 13

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The following labour standards have been established for a particular product:  Standard labour hours per unit of output 9.0 hours  Standard labour rate £15.10 per hour \begin{array}{ll}\text { Standard labour hours per unit of output }&9.0 \text { hours }\\\text { Standard labour rate }&£ 15.10 \text { per hour }\end{array}

The following data pertain to operations concerning the product for the last month:  Actual hours worked 8,100 hours  Actual total labour cost £119,880 Actual output 800 units \begin{array}{ll}\text { Actual hours worked } & 8,100 \text { hours } \\\text { Actual total labour cost } & £ 119,880 \\\text { Actual output } & 800 \text { units }\end{array}
What is the labour rate variance for the month


A) £11,160 F
B) £13,320 U
C) £11,160 U
D) £2,430 F

Correct Answer:

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