How to solve

Waterway Family Instruments makes cellos. During the past year, the company made $6,640$ cellos even though the budget planned for only $5,530.$ The company paid its workers an average of $$20$ per hour, which was $$0\mathrm{.}50$ higher than the standard labor rate. The production manager budgets $4$ direct labor hours per cello. During the year, a total of $24,800$ direct labor hours were worked.

$($a$)$ Calculate the direct labor rate and efficiency variances. Of variance is zero, select "Not Applicable" and enter O for the amounts.$)$

Direct labor rate variance

Directlaborefficiency variance

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