Macros Corporation manufactures a single product. The standard cost per unit of product is as follows:

Direct Materials - 2 kg of plastic at $5 per kilogram	$10.00
Direct labour- 2 hours at $12 per hour	24.00
Variable manufacturing overhead	8.00
Fixed manufacturing overhead	6.00
Total standard cost per unit	$48.00

The master manufacturing overhead budget for the month based on the normal productive capacity of 20,000 direct labor hours (10,000 units) shows total variable costs of $80,000 ($4 per labor hour) and total fixed costs of $60,000 ($3 per labor hours). Normal production capacity is 20,000 direct hours. Overhead is applied based on direct labor hours. Actual costs for producing 9,800 units in November were as follows:

Direct Materials (20,500 kilograms)	$100,450
Direct labor (19,600 hours)	239,120
Variable manufacturing overhead	78,100
Fixed manufacturing overhead	59,200
Total standard cost per unit	$ 476,870

The purchasing department normally buys the quantities of raw materials that are expected to be used in production each month.

What is the amount of the labor efficiency variance? *

(Standard Hrs- Actual Hrs)*Std Rate

(19600-19600)*12 = 0.00

a. What is the actual price of materials on a per unit basis? *

b. What is the actual rate of labor on a per hour basis? *

c. What is the amount of the labor efficiency variance?