$175 unfavorable b 5165 unfavorable c. $175 fiavorable d $165 favorable the standard hourly rate, maltiplied by the actual number of hours 43. The actual hourly rate paid ahove or below worked is the b. Labor efficiency variance e. Labor usage variance d Labor direct variance. 44. An unfavorable labor efficiency variance is the hours allowed multiplied by the a. Number of actual hours worked in excess of the standard b. Number of actual hours worked in excess of the standa c. The namber of actual hours worked below the standard hours allowed multiplied by the d. Number of actual hours multiplied by the difference in the actual and standard labor rates standard labor rate d hours allowed multiplied by the actual labor rate. standard labor rate 45 Iaformation relating to direct labor for the Newstead Company follow Actual direct labor hours Standard direct labor hours Total direct labor per payroll Standard labor rate per hour 5,600 .400 553,200 9.00 The labor efficiency variance is: a. $2,800 unfavorable b. $1,900 unfavorable c. $4,600 unfavorable d. $1,800 unfavorable 46. The direct labor costs for Boundary Company follow Standard direct labor hours Actual direct labor hours Direct labor efficiency variance--favorable Direct labor rate variance-favorable Total payrol 34,000 33, 000 s 12,000 1,650 $394, 350 What was Boundary's standard direct labor rate? b. $ 11.49 c. $11.60 d. $ 12.00 The following information pertains to Genie Company: Standard materials allowed Unfavorable materials price variance Favorable materials usage variance Actual payroll Unfavorable labor rate variance Unfavorable labor efficiency variance $12,000 2,000 1,000 $20,000 1,500 500 What is the entry to record the direct materials cost and variances, assuming that the price variance is recorded when the materials are put into production? a. Materials 12,000 2,000 Materials price variance