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: $15.10 per hour Actual direct labor: 190 hours, total cost of $3,249

The direct labor rate variance for the period was:

$682 favorable.

$380 favorable.

$380 unfavorable.

$682 unfavorable.

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

A debit to Work in Process Inventory of $2,869.

A debit to Work in Process Inventory of $2,567.

A credit to Direct Labor Rate Variance of $380.

A credit to Direct Labor Rate Variance of $302.

The direct labor efficiency variance for the period was:

$380 favorable.

$380 unfavorable.

$302 favorable.

$302 unfavorable.