Direct labor0.90hours $ an average cost of $18.50 per hour. The 18.00 per hour standard rate The standard rate16.20 The direct labor workers were paid in cash15830 at a average cost of $18.50 per hour

Labor rate variance $7915 U Labor efficient variance $1800 F

1/1 cash $1070,000 Raw Materials $554910 work in process 0 Finished Goodes $84945 Property

Plant and equipment net of depre 425,600=material price variance 0 Material quantity variance 0 retained earings 1635455when the direcet labor cost is recorded which of the following entries will be made?1. $1800 in labor efficiency Variance 2(1800) labor raate varience 3$1800 Labor rate variance 4(1800)Labor efficiency Variance