Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of \($15.00\) per hour. During February, the following activities pertaining to direct labor for ZXA4O were recorded:

Required

a. Determine the labor rate variance.

b. Determine the labor efficiency variance.

c. Determine the total flexible budget labor cost variance.

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Direct labor hours used Direct labor cost.. Units of ZX40 manufactured 5,180 $67,000 9,600