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AH Actual Cost X X AP AR 0 Direct labor rate variance Direct labor efficiency variance Total direct labor variance AH Actual Cost X
AH Actual Cost X X AP AR 0 Direct labor rate variance Direct labor efficiency variance Total direct labor variance AH Actual Cost X X SA $ 0 October AH X SR SH 69 $ X 0 Unfavorable 0 Favorable Favorable November 6A 0 Standard Cost X X SR Standard Cost AR AH X SR SH X SR 0 X X Direct labor rate variance Direct labor efficiency variance Total direct labor variance $ 0 $ 0 Unfavorable 0 Unfavorable Unfavorable SA $ 0
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