$3$

A company's standard is $2$ hours of direct labor per unit at a rate of $$45$ per hour. The company shows the following for the year.

Actual units produced

Actual direct labor used

Actual cost of direct labor used

$5,000$ units

$9,800$ hours

$$460,600$

$02$:$20$:$17$

$AH=$ Actual Hours

$SH=$ Standard Hours

$AR=$ Actual Rate

$SR=$ Standard Rate

Complete this question by entering your answers in the tabs below.

Required A

Required B

Compute the direct labor rate variance, direct labor efficiency variance, and the total direct labor variance. For each variance, indicate whether it is favorable $0$ unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

Required A

Required B