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    Kaplin Manufacturing Company Actual Direct Hours

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    Help needed to understand how to work a problem.
    I need help with Letter D.

    Kaplin Manufacturing Company uses a standard cost accounting system. In
    2006, 33,000 units were produced. Each unit took several pounds of direct materials and
    11⁄3 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity
    was 42,000 direct labor hours. During the year, 132,000 pounds of raw materials were
    purchased at $0.90 per pound. All pounds purchased were used during the year.

    HELP NEEDED: I need to know how to work Letter D - Not looking for answer just an example of how to work
    The help the answer the book gives is 44,700 and I have tried to figure out how to get the #.

    (a) If the materials price variance was $3,960 unfavorable, what was the standard materials
    price per pound?
    (b) If the materials quantity variance was $2,871 favorable, what was the standard materials
    quantity per unit?
    (c) What were the standard hours allowed for the units produced?
    (d) If the labor quantity variance was $8,400 unfavorable, what were the actual direct labor
    hours worked?

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    Kaplin Manufacturing Company uses a standard cost accounting system. In 2006, 33,000 units were produced. Each unit took several pounds of direct materials and 11⁄3 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 42,000 direct labor hours. During the year, 132,000 pounds of raw materials were purchased at $0.90 per ...

    Solution Summary

    The solution explains how to calculate the actual direct hours worked given the labor quantity variance

    $2.19

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