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The following labor standards have been established for a particular product: Standard labor hours per unit of output 4.0 hours Standard labor rate $ 17.10

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

Standard labor hours per unit of output 4.0 hours
Standard labor rate $ 17.10 per hour

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

Actual hours worked 5,600 hours
Actual total labor cost $ 96,320
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?

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