What is bartels labor rate variance


Bartels Corp. produces woodcarvings. It takes 3 hours of direct labor to produce a carving. Bartels' standard labor cost is $13 per hour. During August, Bartels produced 11,000 carvings and used 21,950 hours of direct labor at a total cost of $249,948. What is Bartels' labor rate variance for August?

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Accounting Basics: What is bartels labor rate variance
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