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Textron Manufacturing Inc. assembles industrial testing instruments in two departments, assembly and testing. Operating data for the current and prior year follow:

Current YR Prior Year

Assembly department

Actual direct labor hours per instrument 25 30

Actual wage rate per hour $52 $46

Standard direct labor hours per instrument 26 29

Standard wage rate per hour $51 $44

Testing department

Actual direct labor hours per instrument 15 17

Actual wage rate per hour $42 $36

Standard direct labor hours per instrument 16 19

Standard wage rate per hour $44 $37

The firm assembled and tested36,000 instruments in both years.

Required:

1. Calculate the direct labor rate andefficiency variances for both departments in both years.

2. Calculate the direct labor partial operational productivity ratio for both departments in both years.(Round your answers to 4 decimal places.)

3. Calculate the partial financial pr