The company Electric Inc assembles personal computers under a standard costing system by orders. In January, six orders were worked. The information corresponding to January 20XX in relation to labor is the following:

Order	Units	Hours Worked	Payroll paid by workforce
110	20	18	$797
111	38	23	$1 124
112	28	24	$996
113	76	61	$2 548
114	68	53	$2 183
115	80	57	$2 437

The labor standard comprises the application of 48 minutes per computer and a standard fee of $40 per hour. Based on the above calculate:

a) The actual rate paid in January

b) The hours applied to each order.

c) Variation of direct labor rate

d) The direct labor efficiency variation for each order.

e) It is company policy to investigate the cause of the variation when the actual cost differs from the cost standard at 10%. What orders should be investigated?