abor variances (Learning Objective 3) 611-6 Calculate direct labor variance dard wage rate for oil change technicians is nt on oil changes, the company has Edelman Oil performs oil $17 per hour. By analyzing its past reco developed a standard of 18 min, zing its past records of time spent on oil changes dard of 18 minutes (or 0.30 hours) per oil change. wy. 1.600 oil changes were performed at Edelman Oil Oil tal of 310 direct labor hours at an average rate of $24 per hour. d at Edelman Oil. Oil change technicians worked a total of 310 direct lab Requirements 1. Calculate the direct labor rate variance. 2. Calculate the direct labor efficiency variance