(Direct labor variances) Snyder Lumber builds standard prefabricated wooden frames for apartment walls. Each frame requires 10 direct labor hours at an average standard hourly rate of $22. During May, the company produced 630 frames in 6,200 direct labor hours. Payroll records indicate that workers earned $139,500.

a. What were the standard hours allowed for May construction?

b. Calculate the direct labor variances.

LO.1