Calculate the direct Labor Rate & Efficiency Variances

Cases Sold Last Quarter Current Quarter 104.000 119.600 S 26.75 $ 27.00 Selling Price per Case 6.05 629 200 Cost Inputs Pounds of Cheese Per Case Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Direct Labor Hours Per Case Direct Labor Rate Per Case Variable Manufacturing Per Case Selling and General Administration $ 3.00 $ 6.66 796.536 3.30 0.12 0.10 S 15.00 S 3.00 S 15.30 S 150.000 $ 3.36 165.000