8.) The following data relate to direct labor costs for the current period

What is the direct labor time variance?

Standard costs	36,000 hours at $22.50
Actual costs	35,000 hours at $23.00

9.) The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:

The amount of the direct labor rate variance is:

Standard Costs
Direct labor	7,500 hours @ $12
Actual Costs
Direct labor	7,400 hours @ $11.40

10.) The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows:

The amount of the direct labor time variance is:

Standard Costs
Direct labor	7,500 hours @ $12
Actual Costs
Direct labor	7,400 hours @ $11.40