The flapjack corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. original
production had been budgeted for 1,100 units, but only 1,000 units were actually produced. labor
standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour.
compute the labor time variance.:

a: 9,880f
b: 9,880u
c: 7,800u
d: 7,800f

Need with an adjusting journal entrycmc records depreciation and amortization expense annually. they do not use an accumulated amortization account. (i.e. amortization expense is recorded with a debit to amort. exp and a credit to the patent.) annual depreciation rates are 7% for buildings/equipment/furniture, no salvage. (round to the nearest whole dollar.) annual amortization rates are 10% of original cost, straight-line method, no salvage. cmc owns two patents: patent #fj101 and patent #cq510. patent #cq510 was acquired on october 1, 2016. patent #fj101 was acquired on april 1, 2018 for $119,000. the last time depreciation & amortization were recorded was december 31, 2017.before adjustment: land: 348791equpment and furniture: 332989building: 876418patents 217000