London Manufacturing Limited developed the following standard costs for direct material and direct labour for one of their major products, the 40 litres heavy-duty plastic container. Each container requires the following:

Types of Cost Standard quantity Standard price

Direct labour 0.2 hour 18 per hour

During March, London Manufacturing Limited produced and sold 5,000 containers using 1,300 direct labour hours at an average wage of 17 per hour.

Required:

Calculate the Direct Labour Rate and Direct Labour efficiency variances.