Javon Company set standards of $2$ hours of direct labor per unlt at a rate of $$15\mathrm{.}30$ per hour. Durlng October, the company actually

uses $11,100$ hours of direct labor at a $$172,050$ total cost to produce $5,900$ units. In November, the company uses $15,100$ hours of direct

labor at a $$234,805$ total cost to produce $6,300$ unlts of product.

$AH=$ Actual Hours

$SH=$ Standard Hours

$AR=$ Actual Rate

$SR=$ Standard Rate

$(1)$ Compute the direct labor rate varlance, the direct labor efficlency varlance, and the total direct labor varlance for each of these two

months.

$(2)$ Javon Investigates varlances of more than $5\%$ of actual direct labor cost. Which direct labor varlances will the company Investigate

further?

Complete this question by entering your answers in the tabs below.

Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months. $($Indicate the

effect of each variance by selecting favorable, unfavorable, or no variance.$)$