5. Q plc uses standard costing. The details for April are as follows: Budgeted output Budgeted labor hours Budgeted labor cost Actual output 15,000 units 60,000 hours $540,000 14,650 units Actual labor hours paid Productive labor hours worked Actual labor cost 61,500 hours 56,000 hours $522,750 Required: Calculate the labor rate, labor efficiency and idle time variances using the above information