(Standard costing) Delaware Inc. uses a standard cost system. The company experienced the following results related to direct labor in December 2006:

c. Determine the labor quantity variance.

d. What concerns do you have about the variances in parts

(b) and (c)?LO1.

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Actual hours worked 49,500 Standard hours for production 46,200 Actual direct labor rate $9.25 Standard direct labor rate $9.75 a. Calculate the total actual payroll. b. Determine the labor rate variance.