Milar Corporation makes a product with the following standard costs: The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for January is:

-$3,547 unfavorable

Explanation:

For the computation of labor rate variance for January first we need to find out the standard direct labor cost which is shown below:-

Standard Direct labor cost = Produced units × Standard quantity of direct labor × Standard price of direct labor

= 3,440 × 0.8 × $33

= $90,816

Labor rate Variance = Standard direct labor cost - Actual labor cost

= $90,816 - $94,363

= -$3,547 unfavorable

Therefore for computing the labor rate variance we simply applied the above formula.

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.