$3.$ In an effort to meet a deadline on a rush order in Department A$,$ the plant manager reassigned several higher$-$skilled workers from Department B$,$ for a total of $216$ labor hours. The average salary of the Department B workers was $$2\mathrm{.}15$ more than the standard $$11\mathrm{.}00$ per hour rate of the Department A workers. Since they were not accustomed to the work, the average Department B worker was able to produce only $24$ units per hour instead of the standard $36$ units per hour. $($Consider only the effect on Department A labor variances.$)$

Effect on labor rate variance $Answer Answer

Effect on labor efficiency variance $Answer Answer