San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 6 hours per chair. The actual results for the period when 30 chairs were built were 130 direct labor hours at an actual cost of $1,560.

What is the direct labor cost variance?

Group of answer choices

$260 U

$280 F

$420 U

$700 F

San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 4 hours per chair. The actual results for the period when 30 chairs were built were 130 direct labor hours at an actual cost of $1,340.

What is the direct labor cost variance?

Group of answer choices

$390 U

$480 F

$390 F

$480 U

The following data relate to direct materials for the month for the Hodge Wax Company: The standard costs for the work done was 5,900 pounds of wax at $9.50 per pound. The actual costs were 6,300 pounds at $9 per pound. What is the direct materials efficiency variance?

Group of answer choices

$2,850 F

$3,800 U

$250 U

$2,850 U