The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.0 hours
Standard labor rate $ 15.10 per hour
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The following data pertain to operations concerning the product for the last month:
Actual hours worked 8,100 hours
Actual total labor cost $ 119,880
Actual output 800 units
What is the labor rate variance for the month?
11160F
2430F
13320U

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005