DL variances; journal entries

Information on Hanley's direct labor costs for January is as follows:

a$.$ Compute the standard direct labor rate in January. $

b$.$ Compute the labor efficiency variance in January.

Note: Do not use a negative sign with your answer.

Labor efficiency variance $

c$.$ Prepare the journal entry to accrue direct labor cost and to record the labor variances for January.

Note: Record any multiple debits or any multiple credits in alphabetical order by account name.