Frontera company’s output for the current period results in a $20,000 unfavorable direct labor rate variance and a $10,000 unfavorable direct labor efficiency variance. production for the current period was assigned a $400,000 standard direct labor cost. what is the actual total direct labor cost for the current period?

$430,000

Explanation: The amount of wages and salaries paid to employees involved  in the process of production is called direct labor cost. It can be computed as follows :-

Actual total direct labor cost = Standard direct labor cost + unfavorable direct labor rate variance + unfavorable direct labor efficiency variance

                                               = $ 400,000 + $ 20,000 + $ 10,000

                                               = $430,000

statement of owner"s equity;