O&A Toy Company manufactures a plastic swimming pool , O&A She has been provided with the following standard cost per swimming pool: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials..................... 3.0 pounds $2.40 per pound $ 7.20 Direct labor............................ 0.8 hour $9.50 per hour 7.60 Variable manufacturing overhead 0.4 hour $3.20 per hour 1.28 please put "-" sign if the answer is negative. O&A company has determined that during September the plant produced 16,000 pools and incurred the following costs: a. Worked 12,200 direct labor-hours at a cost of $10.20 per hour. For O&A Toy company, compute: Compute labor efficiency variances.

O&A Toy Company manufactures a plastic swimming pool, O&A She has been provided with the following standard cost per swimming pool: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials..... 3.0 pounds $2.40 per pound $ 7.20 Direct labor... 0.8 hour $9.50 per hour 7.60 $3.20 per hour 1.28 Variable manufacturing overhead 0.4 hour please put "-" sign if the answer is negative. O&A company has determined that during September the plant produced 16,000 pools and incurred the following costs: a. Worked 12,200 direct labor-hours at a cost of $10.20 per hour. For O&A Toy company, compute: Compute labor efficiency variances