China Inc. produces custom$-$painted cake plates for a number of major department

stores. During the most recent week, the company prepared $6,000$ plates using $1,150$

direct labor$-$hours. The company paid its direct labor workers at an average pay rate of

$$10\mathrm{.}00$ per hour. According to the standard cost card, each plate should require $\mathrm{.}20$

direct$-$hours at a cost of $$9\mathrm{.}50$ per hour. $(4$ points$)$

Required:

Compute the labor efficiency variance and a labor rate variance.