Javon Company set standards of $3$ hours of direct labor per unit at a rate of $$15$ per hour. During October, the company actually uses

$16,250$ hours of direct labor at a $$247,000$ total cost to produce $5,600$ units. In November, the company uses $22,000$ hours of direct

labor at a $$335,500$ total cost to produce $6,000$ units of product.

$AH=$ Actual Hours

$SH=$ Standard Hours

$AR=$ Actual Rate

$SR=$ Standard Rate

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

months.

$(2)$ Javon investigates variances of more than $5\%$ of actual direct labor cost. Which direct labor variances will the company investigate

further?

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

Required $1$

Required $2$

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.$)$