Standard hours$0\mathrm{.}50$ hours

Standard Rate $$25\mathrm{.}70$ per hour

The company has reported the following actual results for the product for September

Atual output $6,400$ units

Actual direct labour$-$hours $3\mathrm{.}268$ hours

Actual direct labour cost $$86,602$

Required:

Calculate the labour rate variance.

calculate the labour efficiency variance