Frame It Up Inc manufactures picture frames. During the recent month, the company manufactured 2,131 picture frames using 462 direct labor hours. The company paid the direct labor workers a total of $10,000 for the month. Standards per picture frame for Frame It Up required 0.39 direct labor hours at a cost of $19.29 per hour. What is the direct labor efficiency variance? Enter a favorable variance as a positive number. Enter an unfavorable variance as a negative number. Altanta Industries manufactures gadgets. In the month of March, the company incurred the following: The standards for production are: What is the Direct Labor Rate Variance? Altanta Industries manufactures gadgets. In the month of March, the company incurred the following: The standards for production are: What is the Materials Price Variance? Enter a favorable variance as a positive number. Enter an unfavorable variance as a negative number