The following information describes a companys usage of direct labor in a recent period.

Actual direct labor hours used (AH)		64,000
Actual direct labor rate per hour (AR)	$	16
Standard direct labor rate per hour (SR)	$	15
Standard direct labor hours for units produced (SH)		65,700

Compute the direct labor rate and efficiency variances for the period.

Actual Cost			64000				-25500	Standard Cost
AH	x	AR		AH	x	SR		SH	x	SR
64,000	x	$16.00		64,000	x	$15.00		65,700	x	$15.00
	$1,024,000				$960,000				$985,500
			$64,000	38500			$25,500
Total direct labor variance				$64,000
				25,500