Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

Exercise 60

Botella, Inc. produces plastic bottles. Each bottle has a standard labor requirement of 0.025 hours. During the month of April, 500,000 bottles were produced using 14,000 labor hours @ $9.00. The standard wage rate is $8.50 per hour.
Total Labor Variance
Refer to the information for Botella Inc. above.
Required:
Calculate the total variance for production labor for the month of April.