euth, the Direct labor Variance, including its pate & efficiency Variance. Cost = 271,700 Direct labor Quantity 19,000 hrs loke hrs Rate per hour $14.30 $14.00 Actual cost Standard Cost euth, the Direct labor Variance, including its pate & efficiency Variance. Cost = 271,700 Direct labor Quantity 19,000 hrs loke hrs Rate per hour $14.30 $14.00 Actual cost Standard Cost