322 3 Q.2 The following direct labor standards have been established for product K-19: Standard direct labor-hours 1.2 hours per unit of K-19 Standard direct labor wage rate $11.50 per hour The following data pertain to the most recent months operations during which 3,860 units of product K-19 were made: Actual direct labor-hours worked 4,600 Actual direct labor wages paid $53,360 Required:

a. What was the labor rate variance for the month?

b. What was the labor efficiency variance for the month?