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

Standard labor hours per unit of output. 0.5 HOURS

Standard labor rate...$15.00 per hour

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

Actual hours worked.. 2,500 hours A

ctual total labor cost...$35,000

Actual output....4,000 units

HINT: Make a goalpost like we did in class to answer the following questions. Make sure to indicate if your variance is favorable or unfavorable.

a. What is the total direct labor variance for the month?

b. What is the direct labor rate variance for the month?

c. What is the direct labor efficiency variance for the month?