The director of cost management for the Bangor Instrument Corporation compares each month's actual results with a monthly plan. The standard direct-labor rates for the year just ended and the standard hours allowed, given the actual output in April, are shown in the following schedule.

Standard Direct-Labor Rate per Hour - $16.00

Standard Direct-Labor Hours Allowed, Given April Output - 500

Actual Direct-Labor Rate per Hour - $17.40

Actual Direct-Labor Hours - 550

A new union contract negotiated 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:

Required:Compute thedirect labor rate and efficiency variancesfor April.