Direct Labor Variances Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $15.00 per hour. During February, the following activities pertaining to direct labor for ZX40 were recorded:

Direct labor hours used 5,180

Direct labor cost $67,000

Units of ZX40 manufactured 9,600

(a) Determine the labor rate variance.

$Answer F U

(b) Determine the labor efficiency variance. $Answer F U

(c) Determine the total flexible budget labor cost variance . . $Answer . F U