# Cost Accounting - Flexible budget

Would you please help me to solve these 3 questions regarding the problem attached:

1. The standard number of machine hours allowed to produce one unit of product

2. The standard direct-labor cost for each unit produced

3. The variable-overhead efficiency variance (our textbook gives this result: $10,100 Unfavorable) I have some difficulties for finding this result.

https://brainmass.com/business/financial-accounting-bookkeeping/cost-accounting-flexible-budget-117554

#### Solution Preview

(1) We know that we have 6,200 units produced after 32,000 hours of work in 2006. Therefore the standard number of machine hours allowed to produce one unit of product is 32,000/6,200 = ...

#### Solution Summary

This solution calculates the standard number of machine hours required per unit product, standard direct-labor cost, and the variable-overhead efficiency variance. All workings are shown with brief explanations.