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Mobile Company uses a standard cost system which has provided the following data: Units made =:100 Standard Hrs. Allowed =2.5DLH per unit made Standard. Wage

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Mobile Company uses a standard cost system which has provided the following data: Units made =:100 Standard Hrs. Allowed =2.5DLH per unit made Standard. Wage Rate =$18 per DLH Actual Direct Labor Cost =200DLH at $20 a cost of $4,000 a. The direct labor efficiency variance was $ and was (favorable, unfavorable) b. The direct labor rate variance was $ and was (favorable, unfavorable)

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