The following direct labor standards have been established for product S57S:
|
Standard direct labor hours |
1.5 hours per unit of S57S |
|
Standard direct labor wage rate |
$14.70 per hour |
The following data pertain to last month’s operations:
|
Actual output of product S57S |
720 units |
|
Actual direct labor hours worked |
1,000 |
|
Actual direct labor wages paid |
$14,800 |
Required:
a. What was the labor rate variance for the month?
b. What was the labor efficiency variance for the month?