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Actual quantity of direct labor 5,000 hours Actual direct labor rate $10 per hour Total direct labor variance $8,600 Unfavorable . Direct labor rate variance

Actual quantity of direct labor 5,000 hours

Actual direct labor rate $10 per hour

Total direct labor variance $8,600 Unfavorable .

Direct labor rate variance $4,000 Unfavorable .

Standard hours allowed per unit produced 2 hours

Required: Find the following unknowns.

a. Direct labor efficiency variance

b. Standard rate per direct labor hour

c. Actual quantity produced

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