Refer to Figure 10-5. What is seaside's labor rate variance? $180,000U. $180,000F. $225,000U. $217, 500F. Refer to Figure 10-5. What is seaside's total labor variance? $20,000F. $20,000U. $112, 500F. $120,000U. The labor rate variance is computed by. (Actual Rate times Actual Hours) - (Standard Rate times Standard Hours) (Standard Rate times Actual Rate) - (Actual Rate times Actual Hours) (Actual Rate times Standard Hours) - (Standard Rate times Actual Hours) (Actual Rate times Actual Hours) - (Standard Rate times Actual Hours) None of these. The labor efficiency variance is calculated by the equation. (Standard Hours times Actual Hours) - (Actual Hours times Standard Rate) (Actual Rate times Actual Hours) - (Standard Rate times Actual Hours) (Actual Hours times Standard Rate) - (Standard Hours times Standard Rate) (Standard Hours times Actual Rate) - (Actual Hours times Actual Rate) None of these. EMC company uses a standard costing system. The following information pertains to direct labor costs ft February: Standard direct labor rate per hour $15.00. Actual direct labor rate per hour $13.50. Labor rate variance $'8,000 F. Actual output 1,000 units. Standard hours allowed for actual production 10,000 hours. What is the total labor variance for EMC Company? $18,000 F $12,000 U $18.000 U S 12.000 F