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

Standard labor$-$hours per unit of output

$12$ hours

Standard labor rate

$$17\mathrm{.}50$ per hour

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

Actual hours worked

Actual total labor cost

$10,000$ hours

$$167,000$

$1000$ units

Actual output

What is the labor rate variance for the month? $($closest$)$

A$)$ $$8,000F$

B$)$ $$8,000U$

C$)$ $$800F$

D$)$ $$800U$

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

Standard quantity per unit of output

$5$ grams

standard price

$ $15\mathrm{.}50$ Per gram

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

Actual materials purchased

Actual cost of materials purchased

Actual materials used in production

Actual outputWhat is the materials quantity variance for the month? $($closest$)$A$)$ $$1,550$UB$)$ $$1,420$UC$)$ $$1,420$FD$)$ $$1,550$F

Answers to questions $18$ and $19$ please