Direct labor variances - Find the missing information:

Case A

Case B

Case C

Units Produced

800

240

1,500

Standard hours per unit

3

? (d)

? (g)

Standard hours (SQA)

? (a)

480

? (h)

Standard rate per hour

$7.00

$9.50

$6.00

Actual hours worked

2,330

? (e)

4,000

Actual total labor cost

? (b)

$4,560

$26,812.50

Labor rate (price) variance

$466 F

$288 U

? (i)

Labor efficiency (usage) variance

? (c)

(f)

$2,250 U