he following information applies to the questions displayed below.]

Cost standards for one unit of product no. C77:
Direct material 3 pounds at $2.80 per pound	$8.40
Direct labor 6 hours at $7.40 per hour	44.40
Actual results:
Units produced 6,600 units
Direct material purchased 26,200 pounds at $3.00	$78,600
Direct material used 19,500 pounds at $3.00	58,500
Direct labor 40,700 hours at $7.20	293,040

Assume that the company computes variances at the earliest point in time. The direct-labor efficiency variance is:

Assume that the company computes variances at the earliest point in time. The standard hours allowed for the work performed are: