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.
Direct Labor Rate Variance. Direct labor rate variance (also called direct labor price/spending variance or wage rate variance) is the product of actual direct labor hours and the difference between the standard direct labor rate and actual direct labor rate.Direct labor rate variance is similar to direct material price variance.xample. Calculate the direct labor rate variance if standard direct labor rate and actual direct labor rate are $18.00 and $17.20 respectively; and actual direct labor hours used during the period are 800.