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 per unit of product
Standard wage rate:	$16.40 per hour
Actual direct labor:	190 hours, total cost of $3,496

rev: 11_19_2013_QC_40791

51.

The direct labor rate variance for the period was:

	$708 favorable.
	$380 favorable.
	$380 unfavorable.
	$708 unfavorable.

52.

The direct labor efficiency variance for the period was:

	$380 favorable.
	$380 unfavorable.
	$328 favorable.
	$328 unfavorable.

53.

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

	A debit to Work in Process Inventory of $3,116.
	A debit to Work in Process Inventory of $2,788.
	A credit to Direct Labor Rate Variance of $380.
	A credit to Direct Labor Rate Variance of $328.