Eagle Company uses a standard cost system that has provided the following data:

Units of output manufactured:		85
Direct labor:
Standard hours allowed:		2	hours per unit of product
Standard wage rate:		$16.70	per hour
Actual direct labor:		190	hours, total cost of $3,553

The direct labor rate variance for the period was?

• $714 favorable. $380 favorable. $380 unfavorable. $714 unfavorable.

• The direct labor efficiency variance for the period was?

• $380 favorable. $380 unfavorable. $334 favorable. $334 unfavorable

• The journal entry to record the cost of direct labor used in this period includes?

• A debit to Work in Process Inventory of $3,173. A debit to Work in Process Inventory of $2,839. A credit to Direct Labor Rate Variance of $380. A credit to Direct Labor Rate Variance of $334.