• I solved section 1, can't seem to solve section 2

For the stamping department of a manufacturing firm, the standard cost for direct labor is $18 per hour, and the production standard calls for 2,600 stampings per hour. During February, 150 hours were required for actual production of 382,200 stampings. Actual direct labor cost for the stamping department for June was $2,775.

1. Calculate the direct labor efficiency and rate variances for February.
2. Reporting the efficiency and rate variances to the appropriate managers could improve control over the stamping department's direct labor.

Flex Budget Actual Variance

Direct Labor $2646 $2775 $129

Direct labor Efficiency Variance = ?

Direct Labor Rate Variance = ?