( X Y Z ) Company provides the following standard cost data per unit of product: During the period, the company produced and sold 23,000 units incurring the following costs: Required: 1. Define direct labor usage variance and discuss what it measures. 2. Compute the direct labor usage variance. Be sure to indicate favorable or unfavorable. Show

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( X Y Z  ) Company provides the following standard cost data per unit of product: During the period, the company produced and sold 23,000 units incurring the following costs: Required: 1. Define direct labor usage variance and discuss what it measures. 2. Compute the direct labor usage variance. Be sure to indicate favorable or unfavorable. Show work.

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