l ending September ction in units of finished produset 3 The director of cost management for the B month's actual results with a monthly plan just ended the following schedule. angorinstrument Corporation compares each The standard direct-labor rates for the year and the standard hours allowed, given the actual output in April, are shown in Standard Direct-Labor Standard Direct-Labor Hours Rate per Hour Allowed, Given April Output $16.00 500 A new union contract negotiated in March resulted in actual wage rates that differed fro the standard rates. The actual direct-labor hours worked and the actual direct-labor rates per hour experienced for the month of April were as follows: Actual Direct-Labor Hours Actual Direct-Labor Rate per Hour 550 $17.4 Required: Compute the direct labor rate and efficiency variances for April