[The following information applies to the questions displayed below.]

Eagle Company uses a standard cost system that has provided the following data:

Units of output manufactured:		80
Direct labor:
Standard hours allowed:		2	hours per unit of product
Standard wage rate:		$15.50	per hour
Actual direct labor:		180	hours, total cost of $3,150

The direct labor rate variance for the period was:

• $670 favorable.

• $360 favorable.

• $360 unfavorable.

• $670 unfavorable.

[The following information applies to the questions displayed below.]

Eagle Company uses a standard cost system that has provided the following data:

Units of output manufactured:		80
Direct labor:
Standard hours allowed:		2	hours per unit of product
Standard wage rate:		$15.50	per hour
Actual direct labor:		180	hours, total cost of $3,150

The direct labor efficiency variance for the period was:

• $360 favorable.

• $360 unfavorable.

• $310 favorable.

• $310 unfavorable.

[The following information applies to the questions displayed below.]

Eagle Company uses a standard cost system that has provided the following data:

Units of output manufactured:		80
Direct labor:
Standard hours allowed:		2	hours per unit of product
Standard wage rate:		$15.50	per hour
Actual direct labor:		180	hours, total cost of $3,150

The journal entry to record the cost of direct labor used in this period includes:

• A debit to Work in Process Inventory of $2,790.

• A debit to Work in Process Inventory of $2,480.

• A credit to Direct Labor Rate Variance of $360.

• A credit to Direct Labor Rate Variance of $310.