Cooper Ltd manufactures agricultural machinery. The management accountant is currently preparing the following report in preparation for a staff meeting to discuss the direct labour variances for 2020:

Cooper Lid Direct Labour Variance Report Direct labour rate variance Direct labour efficiency variance Month Amount Percentage Amount Percentage of standard of standard direct labour direct labour cost cost January $800 F 0.16% $5000 U 1.00 % February 4900 F 0.98 % 7500 U 1.50 % March 100 U 0.02 % 9700 U 1.94% April 2000 U 0.40 %% 12800 U 2.56 % May 380OF 0.76 % 20100 U 4.02 % June 3900 F 0.78 % 17000 U 3.40 % July 4200 F 0.84 % 28500 U 5.70 % August 5100 F 1.02 % 38000 U 7.60 % September 4800 F 37000 U October 5700 F 42000 U November 4200 F 60000 U December 4300 F 52000 U 0Variance Type Month Amount Percentage of standard direct labour cost