# Seaside Company produces picture frames. During the year 190,000 picture frames were produced. Materials and labor...

###### Question:

 Seaside Company produces picture frames. During the year 190,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows: Direct materials (2 pieces of wood @ $2.25)$4.50 Direct labor (2 hours @ $10)$20.00 Seaside purchased and used 400,000 pieces of wood at $2.00 each and its actual labor hours were 360,000 hours at a wage rate of$10.50.

Refer to Figure 10-5. What is Seaside's total labor variance?

 $20,000 F$20,000 U $112,500 F$120,000 U

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