Miller has the following information pertaining to its usage of direct labor in a recent period: Total direct labor hours used 22,000 Total units manufactured 7,000 Actual wage rate per hour $ 15.00 Standard cost data: Wage rate per hour $ 15.50 Standard hours per unit of output 3 Required: Given the above, determine the company's: 1. Direct labor efficiency variance for the period, rounded to nearest dollar. 2. Direct labor rate variance for the period, rounded to nearest dollar. :16 Essay Toolbar navigation B I Y SEES A2 3