nformation regarding Maxwell$$s direct labor cost for the month of January follows:

Direct labor hourly rate paid $ $30\mathrm{.}10$

Total standard direct labor hours for units produced this period $12,600$

Direct labor hours actually worked $12,400$

Direct labor rate variance $ $17,600$ favorable

Required:

$1.$ Compute the standard direct labor wage rate per hour in January. $($Round your answer to $2$ decimal places.$)$

$2.$ Compute the direct labor efficiency variance for January. Was