Most experts note that a good tuba will be between $3,000 and $6,000. However, do keep in mind that some can easily surpass the $15,000 mark. Take a look at the various brands below and the average price range. The cost will depend on the brand, quality, condition and where itâs purchased.
You incur additional costs, such as taxes, benefits and supplies, which increase your actual employment costs. The fully-burdened labor cost is the full hourly cost to employ a worker for the hours she actually works, which includes wages and the âburdenâ of the additional costs.
The additional 8 hours is multiplied by the standard rate of $10 to give us an unfavorable direct labor efficiency variance of $80. (The direct labor efficiency variance could be called the direct labor quantity variance or usage variance.) Note that DenimWorks paid $9 per hour for labor when the standard rate is $10 per hour. This $1 differenceâmultiplied by the 50 actual hoursâresults in a $50 favorable direct labor rate variance. (The direct labor rate variance could be called the direct labor price variance.)