The Supervisor of the Cost Department Has Just Conferred with You

Essay

The supervisor of the cost department has just conferred with you concerning the variance analysis of direct labour for the month just ended.As she talked,you wrote feverishly,but you weren't able to record all the information she gave you before she dashed off muttering something about "another brush fire to put out." Your efforts are shown below:
$$\begin{array} { | l | l | l | } \hline 4,800 \text { hours *\$7.20 } & \text { hours } \$ \$ & \text { hours } \$ \\\hline \hline & & \\\hline \hline & & \\\hline \hline & & \\\hline \hline & & \\\hline \hline & & \\\hline \hline & & \\\hline\end{array}$$
Efficiency variance
$2,250 U
Total variance,$810 U
Required:
a)To redeem yourself,complete the form above,adding numbers and labels.(The usual notations,AH,SH,AR,SR,etc.,may be used where appropriate.)
b)If you know that 18 minutes of labour is standard per unit of production,how many units were produced?