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I need help with c ompute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor cost variance for each

I need help with compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor cost variance for each of these two months --- what am I missing??

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Exercise 21-16 Computation and interpretation of labor variances L0 P2 After evaluating Null Company's manufacturing process, management decides to establish standards of 3 hours of direct labor per unit of product and $15 per hour for the labor rate. During October, the company uses 16,250 hours of direct labor at a $24?,000 total cost to produce 5,600 units of product. In November, the company uses 22,000 hours of direct labor at a $335,500 total cost to produce 6,000 units of product. [1] Compute the direct labor rate variance, the direct labor efciency variance, and the total direct labor cost variance for each of these two months. 6 Answer is complete but not entirely correct. AHQx ARo AHQx 3R0 SHQx 51:29 16,250 9 x 5 15.20 16,250 9 x :15 15.00 9 16,250 9 x as 15.00 9 $ 0 $ $ 247,000 243,750 243,750 $ 3,250 $ 0 Direct labor rate variance 0 $3,250 Unfavorable a Direct labor efciency variance 0 0 Unfavorable 9 Totaldirectlaborvariance 0 $6,000 9 Favorable o AH 0 x AR 0 AH o x SR 0 SH 0 x SR 0 22,000 0 x $15.25 22,000 0 x $15.00 a 16,250 9 x $15.00 0 $ 0 $ $ 335,500 330,000 243,?50 $ 5,500 $86,250 Direct labor rate variance 0 $ 5,500 Favorable 9 Direct labor efciency variance No van'ance 9 Total direct labor variance Favorable 6

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