2)

he following data relate to direct labor costs for the current period:

Standard costs	7,500 hours at $11.80
Actual costs	6,300 hours at $10.60

What is the direct labor rate variance?

a.$21,720 unfavorable

b.$7,560 favorable

c.$21,720 favorable

d.$14,160 favorable

3)

The following data relate to direct labor costs for February:

Actual costs	7,700 hours at $14.00
Standard costs	7,000 hours at $16.00

What is the direct labor rate variance?

a.$15,400 unfavorable

b.$15,400 favorable

c.$14,000 favorable

d.$14,000 unfavorable