The Roger Company uses a standard costing system. In August, 5,330 actual labor hours were worked at a rate of $ 12.30 per hour. The standard number of hours is 5,000 and the standard wage rate is $ 12.80 per hour. Determine the Labor Rate and Variance Labor Efficiency Variance. (Enter all variance as a positive number.) Labor Rate Variance Unfavorable Nelther Unfavorable nor Favorable Favorable Labor Efficiency Variance $ e Textbook and Media List of Accounts Record the related journal entry to record labor cost. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Debit Credit Account Titles and Explanation (To record labor cost)