Information regarding Maxwell's direct labor cost for the month of January follows;

Direct labor hourly rate paid..............................................................$30.50

Total standard direct labor hours for units produced this period.......13,000

Direct labor hours actually worked....................................................12,800

Direct labor rate variance .................................................................18,000 favorable

1. complete the standard direct labor wage per hour in January. (round answer to 2 decimal places)

2. Compute the direct labor efficiency variance for January. Was this variance favorable (f) or unfavorable(U)

Do not round the intermediate calculations. Round your answer to the nearest whole dollar amount.