Rubble, Inc. produced 1,120 backpacks, the company's product in 2020. The standard cost was 4 yards of cloth at a standard cost of $1.00 per yard. The accounting records show that 2,800 yards of cloth were used, and the company paid $1.10 per yard. Standard time to make the backpacks was 2 direct labor hours per unit at a standard rate of $9.60 per direct labor hours. Employees worked a total of 1,600 hours and were paid $9.10 per hour. Calculate the direct labor efficiency variance. (AQ ? SQ) ? SC = Direct Labor Efficiency Variance Favorable or Unfavorable II Rubble, Inc. produced 1,170 backpacks, the company's product in 2020. The standard cost was 3 yards of cloth at a standard cost of $0.85 per yard. The accounting records show that 2,900 yards of cloth were used, and the company paid $1.15 per yard. Standard time to make the backpacks was 3 direct labor hours per unit at a standard rate of $9.85 per direct labor hours. Employees worked a total of 1,800 hours and were paid $9.30 per hour. Calculate the direct labor cost variance. (AC ? SC) ? AQ = II = Direct Labor Cost Variance Favorable or Unfavorable