tCorporation compares each month's actual results with a The director of cost management for monthly plan The standard direct Jabor rates for the year just ended and the standard hours allowed, given the actual output in April, are shown in the following schedule. 8 34 points Di Standard Standard Direct-Labor Labor Bours Ai lowed, Given 2,800 2,800 2,800 Rate per ur April outpu eBookLabor elas $25.80 Labor class 22.80 Labor class 16.80 Print ReferencE A new union contract negobiated in March resulted in actual wage rates that differed from the standard rates. The actual direct-labor hours worked and the actual direct-labor rates per hour experienced for the month of April were as follows: Actual Direct- Actual Direct- Labor Rate Labor Hour Labor class $27.60 Labor elass 24.30 Labor class 18.00 2,900 3, 100 2,550 Required: ta. Compute the direct-labor rate variance for each labor class for the month of April. -b. Compute the direct-labor efficiency variance for each labor class for the month of April. 2 Which of the following could be considered an advantage of using a standard-costing system in which the standard direct-labor rates are not changed during the year to reflect such events as a new labor contract? Complete this question by entering your answers in the tabs below Compute the direct-labor efficiency variance for each labor class for the month of April. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select None" and enter "O" for no effect (l.e., zero variance).) Show less Req 1A Req 2 >