The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 4 hours at $14 per hour Direct labor used in production: 31,000 hours at a cost of $440,200 Manufacturing activity: 7,500 units completed rev: 10_29_2012

8.

The direct-labor rate variance is:

	$6,000U.
	None of these.
	$6,200F.
	$6,200U.
	$6,000F.

9.

The direct-labor efficiency variance is:

	$14,200F.
	$14,000U.
	$14,200U.
	None of these.
	$14,000F.