The following labor standards have been established for a particular product:

Standard labor hours per unit of output		4.4	hours
Standard labor rate	$	17.70	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked		6,200	hours
Actual total labor cost	$	110,360
Actual output		1,300	units

Required:

a. What is the labor rate variance for the month?

b. What is the labor efficiency variance for the month?

(Input all amounts as positive values.)

Labor rate variance ____ _____

Labor efficiency variance ____ _____