Erie company manufactures a mobile fitness device called the jogging mate. the company uses standards to control its costs. the labor standards that have been set for one jogging mate are as follows:

Standard Hours     Standard Rate per Hour      Standard Cost

24 minutes (0.4 hrs.)            $5.40                                  $2.16

During August, 8,390 hours of direct labor time were needed to make 19,600 units of the Jogging Mate. The direct labor cost totaled $43,628 for the month.

1. What is the standard labor-hours allowed (SH) to makes 19,600 Jogging Mates?

2. What is the standard labor cost allowed (SH × SR) to make 19,600 Jogging Mates?

3. What is the labor spending variance?

4. What is the labor rate variance and the labor efficiency variance?

answer; ///global;

answer; trojan horse;