standard direct labor rate was s10 per hour and the direct labor rate varian amounted to $450 favorable. The actual direct labor hours worked were: 3,955 hours 31,550-3o labor cost amounted to $39 11. During the month of December actual direct 4,000 hours ,910 hours 4,500 hours d. amounted to $25,000, the standard direct labor rate was $10 per hour and the direct labor efficiency variance amounted to $1,000 favorable. The standard hours allowed for actual production were: 12. During the month of January, the standard cost of actual hours worked a. 2,500 hours 2,400 hours c. 10,000 hours d. 2,600 hours targets are predetermined and actual performances is compared with targets. he variance analysis is used in.. he standard cost card shows the details of.. tandard cost card reveals that one unit of Product A needs 2 kg of material X 10 per kg, During February 800 units of Product A were produged paid for material X is $9 per kg and total coct ariance