Direct Labor Variances

Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX$40,$ has a standard lituor time of $0\mathrm{.}5$ hour and a standard labor rate of $315\mathrm{.}50$ per hour. During february, the following activities pertaining to direct labor for $Z40$ were recorded:

$\backslash$table$[[$Direct labor hours used,$2,230],[$Drect labor cost,$$40,000$