The accountant for Barry Ltd compares each month's actual results with a monthly plan. The standard direct labour rates and the standard hours allowed, given the actual output in April, are shown in the following schedule:

Standard direct labour rate per hour Standard direct labour hours allowed, given April output Labour class III $26.00 1,000 Labour class II $22.00 1,000 Labour class I $12.00 1,000Actual direct labour rate per hour Actual direct labour hours Labour class Ill $28.00 1,100 Labour class II $23.00 1,300 Labour class I $14.00 750