PART 2: Direct Labour Variances Calculate the direct labour variances: Use the standard information from the cost card above. 2,000 units were completed, and direct labour workers provided 5,400 hours of work, and were paid a total of $74,250. Actual Hours Of Inputs At Actual Rate (AH X AR) Rate Variance $ Actual Hours Of Inputs At Standard Rate (AH x SR) $ Standard Hours Allowed for Output At Standard Rate (SH x SR) Efficiency Variance Total Variance $

PART 2: Direct Labour Variances Calculate the direct labour variances: Use the standard information from the cost card above. 2,000 units were completed, and direct labour workers provided 5,400 hours of work, and were paid a total of $74,250. PART 2: Direct Labour Variances Calculate the direct labour variances: Use the standard information from the cost card above. 2,000 units were completed, and direct labour workers provided 5,400 hours of work, and were paid a total of $74,250. PART 2: Direct Labour Variances Calculate the direct labour variances: Use the standard information from the cost card above. 2,000 units were completed, and direct labour workers provided 5,400 hours of work, and were paid a total of $74,250. PART 2: Direct Labour Variances Calculate the direct labour variances: Use the standard information from the cost card above. 2,000 units were completed, and direct labour workers provided 5,400 hours of work, and were paid a total of $74,250