9

9 A company reports the following information for its direct labor 5 points Actual hours of direct labor used Actual rate of direct labor per hour Standard rate of direct labor per hour Standard hours of direct labor for unite produced 62.000 $15 5.13 63.800 Second AH = Actual Hours SH - Standard Hours AR - Actual Rate SR - Standard Rate Book Compute the direct labor rate and efficiency variances and Identify each as favorable or unfavorable Actual Cost Standard Cost References $ 0 $ 0 $