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he following labor standards have been established for a particular product: Standard labor hours per unit of output 3 hours Standard labor rate $ 1

he following labor standards have been established for a particular product:
Standard labor hours per unit of output 3 hours
Standard labor rate $12 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked 6,700 hours
Actual total labor cost $ 80,200
Actual output 2,200 units
Required:
What is the labor rate variance for the month?
What is the labor efficiency variance for the month?

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