Material and Labor Variances

The following actual and standard cost data for direct material and direct labor relate to the production of $2,000$ units of a product:

$\backslash$table$[[$Actual Costs,Standard Costs,$],[$Direct material,$4,200,$Ibs. @$,$$$4\mathrm{.}90,4,000,$Ibs. @ $$5\mathrm{.}20$