EX 5-8 Direct labor variances Obj.3 Ada Clothes Company produced 40,000 units during April. The Cutting Department used 12,800 direct labor hours at an actual rate of $16.50 per hour. The Sewing Department used 19,600 direct labor hours 119 Chapter 5 Standard costing and variances at an actual rate of $19.25 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $18.00. The standard labor time for the Cutting and Sewing departments is 0.3 hour and 0.5 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. b. Interpret your results

Match each excerpt to the correct stanza structure. 1. it was many and many a year ago, in a kingdom by the sea, that a maiden there lived whom you may know by the name of annabel lee; and this maiden she lived with no other thought than to love and be loved by me. (from "annabel lee" by edgar allan poe) 2. o thou, new-year, delaying long, delayest the sorrow in my blood, that longs to burst a frozen bud and flood a fresher throat with song. (from "in memoriam" by alfred lord tennyson) 3. nature’s first green is gold, her hardest hue to hold. her early leaf’s a flower but only so an hour. then leaf subsides to leaf. so eden sank to grief,; so dawn goes down to day. nothing gold can stay. (from "nothing gold can stay" by robert frost) 4. at sestos hero dwelt; hero the fair, whom young apollo courted for her hair, and offered as a dower his burning throne, where she should sit for men to gaze upon. the outside of her garments were of lawn, the lining purple silk, with gilt stars drawn; (from "hero and leander" by christopher marlowe) quatrain couplet octave sestet