SkyChefs, Inc., prepares in-flight meals for a number of major airlines. One of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared 6,200 of these meals using 1,200 direct labor-hours. The company paid these direct labor workers a total of $10,800 for this work, or $9.00 per hour.

According to the standard cost card for this meal, it should require 0.20 direct labor-hours at a cost of $8.50 per hour.

Required:1.According to the standards, what direct labor cost should have been incurred to prepare 6,200 meals? How much does this differ from the actual direct labor cost?(Round labor-hours per meal and labor cost per hour to 2 decimal places.)

Number of meals prepared ____________

Standard direct labor-hours per meal ____________

Total direct labor-hours allowed ____________

Standard direct labor cost per hour ____________

Total standard direct labor cost____________

Actual cost incurred____________

Total standard direct labor cost____________

Total direct labor variance $____________ ______________

2.Break down the difference computed in (1) above into a labor rate variance and a labor efficiency variance.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Labor rate variance _____________ ______________

Labor efficiency variance _____________ ______________