The following computations of March labor variances for Sam's 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)

On the appropriately labeled line, identify each missing item by name (a through c) and show the missing value (a through d). Show supporting computations in the space provided.

(a) _________________________ $_______________

(b) _________________________ $_______________

(c) _________________________ ____________________ hours

(d) $______________ F or U [Choose the correct term.]

(e) During March, the supervisor left for vacation without arranging for a replacement. Which variances would have been most affected by this situation? _________________________

Computations: