Worldwide Credit Card Inc. uses standards to control the labour time involved in opening mail from cardholders and recording the enclosed remittances. Incoming mail is gathered into batches, and a standard time is set for opening and recording each batch. The labour standards relating to one batch are as follows:

The record showing the time spent last week in opening batches of mail has been misplaced. However, the batch supervisor recalls that 168 batches were received and opened during the week, and the controller recalls the following variance data relating to these batches:

Required

1. Determine the number of actual labour-hours spent opening batches during the week. 

2. Determine the actual hourly rate paid to employees for opening batches last week.

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Standard Hours Standard Rate Standard Cost Per batch $12.00 2.5 $30.00 Total labour variance . $660 U Labour rate variance $300 F