The following computations of March labor variances for Sams Supply Company are incomplete. The missing items are labeled (a) through (d).

Labor rate variance = 4,800 hours * [(a) $8.50] = $350 favorable

Labor efficiency variance = (b) * [(c) 5,000 hours] = $(d)

1. Is (a) the standard rate or the actual rate?

2. Is 8.50 the standard rate or actual rate??

as far as I can tell, a should be the actual rate, but I see that people are saying it is the standard rate.

Thank you.