Respuesta :
The direct labor cost variance is $26,000 favorable.
What is direct labor cost?
A direct labor cost is a component of the wage bill or payroll that can be specifically and consistently attributed to or related with the production of a good, the completion of a specific task, or the rendering of a service. We can also state that it represents the price of the labor performed by those employees who really create the product on the assembly line. The wage is the sum of money given to the employee per hour in exchange for the labor performed. The planning of the work to be done, characterizing the job content of the work, by specifying the ability, knowledge, etc., matching the jobs with the personnel, and calculating the direct labor cost are all included.
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