$13.$ The following labor standards have been established for a particular product:

Standard labor$-$hours per unit of output $9$ hours

Standard labor rate $$12\mathrm{.}80$ per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked $6,800$ hours

Actual total labor cost $$84,320$

Actual output $800$ units

What is the labor efficiency variance for the month?

A$.$ $$7,840$ F

B$.$ $$5,120$ F

C$.$ $$7,840$ U

D$.$ $$4,960$ F

$14.$ Elliott Corporation makes and sells a single product. Last period the company's labor rate

variance was $$14,400$ U$.$ During the period, the company worked $36,000$ actual direct

labor$-$hours at an actual cost of $$338,400.$ The standard labor rate for the product in

dollars per hour is:

A$.$ $$9\mathrm{.}00$

B$.$ $$8\mathrm{.}10$

C$.$ $$9\mathrm{.}40$

D$.$ $$8\mathrm{.}50$

$15.$ The following standards for variable manufacturing overhead have been established for a

company that makes only one product:

Standard hours per unit of output $6\mathrm{.}8$ hours

Standard variable overhead rate $$13\mathrm{.}20$ per hour

The following data pertain to operations for the last month:

Actual hours $2,700$ hours

Actual total variable manufacturing overhead cost $$36,310$

Actual output $200$ units

What is the variable overhead efficiency variance for the month?

A$.$ $$18,358$ U

B$.$ $$17,952$ F

C$.$ $$17,688$ U

D$.$ $$670$ U