Case made $24,500$ units during June, using $32,000$ direct labor hours. They expected to

use $31,450$ hours per the standard cost card. Their employees were paid $$15\mathrm{.}75$ per hour

for the month of June. The standard cost card uses $$15\mathrm{.}50$ as the standard hourly rate.

a$.$ Compute the direct labor rate and time variances for the month of June, and also

calculate the total direct labor variance.

b$.$ If the standard rate per hour was $$16\mathrm{.}00,$ what would change?