Standard (Budgeted) Data	Actual Data
Units of Finished Product Produced	1000	1081
Direct Material Cost per pound	$10.00	$10.29
Direct Material pounds purchased & used per finished unit	2.0	2.1
Direct Labor cost per hour	$22.00	$21.19
Direct Labor hours per finished unit	30	31

What is the Total Standard Quantity of Labor Hours Allowed? Round to the nearest whole number.

	Standard (Budgeted) Data	Actual Data
Units of Finished Product Produced	1000	1052
Direct Material Cost per pound	$50.00	$45.71
Direct Material pounds purchased & used per finished unit	2.0	2.2
Direct Labor cost per hour	$22.00	$19.57
Direct Labor hours per finished unit	30	30.5

What is the Direct Labor Efficiency Variance? If the variance is unfavorable, enter a minus sign directly in front of the number. Round to the nearest whole number.

Standard (Budgeted) Data	Actual Data
Units of Finished Product Produced	1000	1086
Direct Material Cost per pound	$10.00	$10.67
Direct Material pounds purchased & used per finished unit	2.0	1.9
Direct Labor cost per hour	38.00	$36.17
Direct Labor hours per finished unit	45	49

What is the Direct Labor Rate Variance? If your variance is unfavorable, put a minus sign directly in front of your number. Round to the nearest whole number.