Bonnot Corporation makes a product that has the following direct labor standards: The company budgeted for production of 2,100 units in October, but actual production was 1,900 units. The company used 410 direct labor-hours to produce this output. The actual direct labor rate was $20.60 per hour.

34. The labor efficiency variance for October is: A. $618 U B. $630 F C. $618 F D. $630 U

35. The labor rate variance for October is: A. $164 F B. $164 U C. $152 U D. $152 F