Find the Direct Labor Rate(Price) Variance & Direct Labor Efficiency Variance. Must use structure provided:

Data:

CASES SOLD SELLIBG PRICE PER CASE LAST Q CURRENT 108,000.00 124,200.00 $ 26.00 $ 26.25 Cost Input POUND OF CHEESE PER CASE POUNDS OF BLOCK CHEESE PURCHASED & USED COST PER POUND BLOCK CHEESE DIRECT LABOR HOURS PER CASE DIRECT LABOR RATE PER CASE VARIABLE MANUFACTURING PER CASE SELLING AND GENERAL ADMINISTRATION 5.95 6.55 642,600.00 813,510.00 3.00 3.30 0.10 0.12 15.00 15.30 3.00 3.36 150,000.00 165,000.00 Actual Cost of Goods Total and Per Case Cases Sold/Produced 108,000 124,200 Last Quarter Per Case Current Quarter Per Case 642,600'S Cheese Cost Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Total Cheese Costs 3.00's 5.95 3.00 $ 17.85 813,510 3.30 2,684,583 S 6.55 3.30 21.62 S 1,927,800 $ 0.10 0.12 1.00 1.00 Direct Labor Cost Direct Labor Hours Per Case Cases Sold/Produced Total Direct Labor Hours Direct Labor Rate Per Case Total Direct Labor Costs 0.10'S 108,000 $ 10,800 $162.000.00's 172,800 $ 0.10 1.50 1.60 $ 0.12 S 124,200 $ 14,904 $228,031.20 $ 242,935 $ 0.12 1.84 1.96 S s Variable Manufacturing Overhead Cost Total Variable Manufacturing Overhead 324,000's 324,000 3.00 3 417,312 417,312 3.36 3 Total Cost s 2,424,600 $ 22.45 $ 3,344,830 S 26.93 Amboy Specialty Foods Comparative Operating Income Statement Cases Sold 108,000 124,200 16,200 Sales Last Quarter Current Quarter $ 2,808,000 $ 3,260,250 $ S 26.00 $ 26.25 $ Difference 452,250 0.25 Per Case 920,230 Variable Cost of Goods Sold Per Case 2,424,600 22.45 $ 3,344,830 26.93 $ s 4.48 Contribution Margin S 383,400 S 3.55 (84,580 S (0.68) (467,980) (4.23) Per Case Selling & General Administration $ 150,000 $ 165,000 15,000 Operating Income S 233,400 $ (249,580) (482,980)