Baden manufactures a variety of clothing. The company has a single line of blouses that it produces in jobs, with each job representing an order from a customer. As a job is completed, the customers store label is attached to the blouses before shipment. Customers order blouses in lots, where each lot contains 12 blouses. Thus, if a customer orders a shipment of 10 lots, they are ordering 120 blouses. Baden has a standard cost system and has established the following direct material and direct labor standards for one lot of blouses.

Standards for 1 "lot" of blouses	Standard Quantity	Standard Price or Rate	Standard Cost
Direct materials	32 yards	2.40 per yard	$ 76.80
Direct Labor	6 hours	7.50 per hour	$ 45.00
			$ 121.80

During October, Baden worked on three blouse orders. The companys job cost records for the month reveal the following:

Job Number	# of lots per job	material used (yards)	hours worked
48	1,500	48300	8900
49	950	30140	6130
50	2100	67250	10270

The following additional information is available:

a. Baden purchased 180,000 yards of material during October at a cost of $424,800.

b. Direct labor cost incurred during the month for production of blouses amounted to $192,280.

c. There was no work in process inventory on October 1. During October, jobs 48 and 49 were completed and shipped. Job 50 was 100% complete as to materials but only 80% complete as to labor.

4. Determine the labor efficiency variance for the month in both hours and dollars:

a. for each job worked on during the month

b. for the company as a whole