The Paver Company uses a standard costing system. In August, 5,810 actual labor hours were worked at a rate of $12.80 per hour. The standard number of hours is 5,640 and the standard wage rate is $13.60 per hour. Determine the Labor Rate and Variance Labor Efficiency Variance. (Enter all variance as a positive number.) Labor Rate Variance $ Labor Efficiency Variance $ Record the related journal entry to record labor cost. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (To record labor cost) List of Accounts Accounts Payable Accounts Receivable Controllable Overhead Variance Cost of Goods Sold Finished Goods Inventory Labor Efficiency Variance Labor Rate Variance Material Price Variance Material Quantity Variance Manufacturing Overhead Miscellaneous Accounts Overhead Volume Variance Raw Materials Inventory Wages Payable Work in Process Inventory