11-3

Sarah Aiken is the owner of H55 Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took H55 Paws employees 340 hours to groom 280 dogs, at a total labor cost of $4,318. In November, employees spent 370 hours grooming 336 dogs, at a total labor cost of $7,178; in December, 366 hours were used to groom 335 dogs, at a total labor cost of $6,698. The wage rate standard for groomers is $14 per hour.

(a)Calculate the labor rate and efficiency variances for each of the past three months.(Round per unit amounts to 2 decimal places and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

October November December

LABOR RATE VARIANCE $ FAVORABLE, UN, NEITHER $ "" $ ""

LABOR EFFICIENCY VARIANCE $ FAV.. UN...NEITHER $ "" $ ""