1. Direct labor rate variance for the period?

A. $708 favorable

B. $380 favorable

C. $380 unfavorable

D. $708 unfavorable

2. The direct labor efficiency variance for the period was?

A. $380 favorable

B. $380 unfavorable

C. $328 favorable

D. $328 unfavorable

3. journal entry to record the cost of direct labor used in this period includes?

A. debit to work in progress inventory of $3,116

B. debit to work in progress inventory of $2,788

C. credit to direct labor rate variance of $380

D. credit to direct labor rate variance of $328

Required information [The following information applies to the questions displayed below.] Eagle Company uses a standard cost system that has provided the following data: 85 Units of output manufactured: Direct labor: Standard hours allowed: Standard wage rate: Actual direct labor: hours per unit of product $16.40 per hour 190 hours, total cost of $3,496