Direct materials cost standard $1.75 per pound of paraffin Direct materials efficiency standard 1.05 pound of paraffin per batch of crayons Actual amount of paraffin used 65,000 pounds Actual cost of paraffin used $104,000 Additional information for DL: Direct labor cost standard $12.00 per DLHO Direct labor enciency standard 0.24 DL.Hr per batch of crayons Actual amount of direct labor hours 10,400 DLH Actual cost of direct labor $145,600 Additional information for OH: Variable OH cost standard $3.00 per DLH Fixed OH standard overhead allocation rate $2.00 per DLHO Variable OH efficiency standard 0.24 DLHr per batch of crayons Actual amount of direct labor hours 10,400 DLHT Actual cost of variable OH $30,160 Compute direct labor efficiency (quantity) variance 24,960 U 24,960 F b. 29,120 U Oc 29,120 F Od Direct materials cost standard $1.75 per pound of paraffin Direct materials efficiency standard 1.05 pound of paraffin per batch of crayons Actual amount of paraffin used 65,000 pounds Actual cost of paraffin used $104,000 Additional information for DL: Direct labor cost standard $12.00 per DLHO Direct labor enciency standard 0.24 DL.Hr per batch of crayons Actual amount of direct labor hours 10,400 DLH Actual cost of direct labor $145,600 Additional information for OH: Variable OH cost standard $3.00 per DLH Fixed OH standard overhead allocation rate $2.00 per DLHO Variable OH efficiency standard 0.24 DLHr per batch of crayons Actual amount of direct labor hours 10,400 DLHT Actual cost of variable OH $30,160 Compute direct labor efficiency (quantity) variance 24,960 U 24,960 F b. 29,120 U Oc 29,120 F Od