Direct labor variances Wha Joon Company makes steel shelves, steel furniture, and several other steel products primarily for use in offices and industrial organizations. Standard labor costs for the shelf division are presented below:

During April, the division manufactured 6,000 20-foot wall shelves and incurred the follow- ing labor costs:

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Direct Labor Hours Hourly Labor Classification per 20 ft. Wage Wall Shelf Rate Cutting labor 1.6 $9.00 Forming labor.. 1.2 9.50 Machining labor 2.5 9.40 Assembly labor 3.0 7.00 Painting labor. .8 8.00 Finishing labor 1.3 7.50