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Mom's Apple Plea Company uses a standard cost system. The standard direct labor time for each pie is 20 minutes. During the most recent month,

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Mom's Apple Plea Company uses a standard cost system. The standard direct labor time for each pie is 20 minutes. During the most recent month, the company produced and sold 5.400 pies. The standard direct labor rate is $21 per hour; the actual labor rate per hour for the month was $21.50. The company used a total of 1.780 labor-hours. What was the direct labor efficiency (usage) variance for the month? (Do not round intermediate calculations.) Direct labor efficiency (usage) variance total of 1, 780 labor-hours. What was the direct labor rate (price) variance for the month? Direct labor rate (price)

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