Mazzucco Corporation Labor Rate Variance
Mazzucco Corporation has provided the following data concerning its direct labor costs for September:
Standard wage rate $13.30 per DLH
Standard hours 5.5 DLHs per unit
Actual wage rate $13.10 per DLH
Actual hours 45,730 DLHs
Actual output 8,430 units
The Labor Rate Variance for September would be recorded as a:
credit of $9,264.
credit of $9,146.
debit of $9,264.
debit of $9,146.