1) Specsavers determined the following variances had occurred during the month of July: Direct labour rate$ 9375 (F) Direct labour efficiency$ 8700 (U) The company made 2400 pairs of eyeglasses during the month using 3000 direct labor hours. The standard wage rate per hour is $14.50. Determine the standard wages for July's output 2) Given the following information, calculate the direct labour rate variance Actual direct labour hours 69 000 Standard direct labour hours 70 000 Total actual direct labour cost $483 000 Direct labour efficiency variance (UF) $6,400