Day Direct Actual Standard Unit Per No.

of Percent Labor Standard Recommended

Labor Cost Cost Day Unit (variance Hours Cost Cost
Unit 0.10 ) Needed 22% Reduction
(9.38 hour)
time
1 10 7,500 9.38 93.80 1,500 0.06 166.67 156.34 190.73
2 20 10,000 18.76 187.60 2,150 0.09 222.22 208.44 254.30
3 60 8,500 56.28 562.80 3,750 0.15 400 375.20 457.74
4 80 14,500 75.04 750.40 1,250 0.60 133.33 125.06 152.57
5 70 25,000 65.66 656.60 1,875 0.35 200 187.60 228.87
6 10 8,000 9.38 93.80 2,500 0.09 111.11 104.22 127.15
7 30 9,000 28.14 281.40 3,125 0.09 333.33 312.66 381.45
8 40 11,000 37.52 375.20 625 0.60 66.67 62.47 76.21
9 50 20,000 46.90 469 1,875 0.25 200 187.60 228.87
10 40 17,500 37.52 375.20 3,125 0.12 333.33 312.66 381.45
Tota 410 131,00 380.58 3,872.8 19,625 2,166.6 2.032.25 2,479.34
l 0 0 6

Analysis For Direct Labor Cost

For 10 Days