Intermediate The following details have been extracted from a standard cost card of X pic: Direct labour:

Intermediate The following details have been extracted from a standard cost card of X pic:

Transcribed Image Text:

Direct labour: Product X 4 hours at 5.40 per hour During October the budgeted production was 5000 units of product X and the actual production was 4650 units of product X. Actual hours worked were 19 100 and the actual direct labour cost amounted to 98 350. The labour variances reported were: Rate Efficiency A 9650 F 4860 F B 9650 F 2700 A C 4790 F 2575 A D 4790 F 4860 F E 4790 F 2700 A