Number of units produced.. E11-21A Calculate and explain direct labor variances (Learning Objective 3) 100 Malbasa Tax Services prepares tax returns for senior citizens. The standard in terms o (direct labor) time spent on each return is 4 hours. The direct labor standard wage rate at the firm is $16.50 per hour. Last month, 3,570 direct labor hours were used to prepare 900 tax returns. Total wages were $66,045. Requirements 1. What is the actual (direct labor) wage rate per hour paid last month? 2. What is the direct labor rate variance? 3. What is the direct labor efficiency variance? 4. How might the direct labor rate variance for the firm last month be causing the direct labor efficiency variance? E11-22A Calculate and interpret direct material and direct labor variances Learning Objectives 2& 3) The Windam Restaurant Group manufactures the bags of frozen French fries used at its franchised restaurants. Last week, Windam purchased and used 98,000 pounds of potatoes at a price of $0.85 per pound. During the week, 2,100 direct labor hours were incurred in the plant at a rate of $12.45 per hour. The standard price per pound of po- tatoes is $1.00, and the standard direct labor rate is $12.15 per hour. Standards indicate that for the number of bags of frozen fries produced, the factory should have used 95,000 pounds of potatoes and 2,000 hours of direct labor. 2 Requirements 1. Determine the direct material price and quantity variances. Be sure to labhel each nci