direct labor hours 0.90 hours $18.00 per hour Standard cost 1620 the direct labor workers paid in cash worked15830 hours at average $18.50 per hour Labor rate variance $7915 U Labor efficiency variance $1800F 1/1 cash1070000 Raw Materials 54910 Finished good $84945 ppe net 425600 = retained earnings 1635455 when the direct labor cost is recorded which of the following entries will be made 1800 Labor efficiency variance (1800) labor rate variance 1800 Labor rate varance (1800) Labor efficiency variance