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

Units of output manufactured:85

Direct labor:

Standard hours allowed: 2 hours perunit of product

Standard wage rate: $15.40 per hour

Actual direct labor: 190 hours, total cost of $3,306ev:

The direct labor rate variance for the period was:

The direct labor efficiency variance for the period was:19_2013_QC_40791

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