The direct labor rate standard for Sakura Manufacturing is ($15.25) per direct labor hour. The direct labor

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The direct labor rate standard for Sakura Manufacturing is \($15.25\) per direct labor hour.

The direct labor efficiency standard is 30 minutes or 4 hour per finished unit. Last month, the company completed 27,800 units of product using 14,050 direct labor hours at an actual cost of $215,246.

Required:

a. Determine the direct labor rate variance.

b. Determine the direct labor efficiency variance in dollars.

c. Appendix: Prepare a journal entry to record the direct labor and the direct labor rate and efficiency variances.

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