The Rupa Corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour.

3. Compute the labor rate variance.

a.	4,920U
b.	4,920F
c.	4,560U
d.	4,560U

4. Compute the labor time variance.

a.	9,880F
b.	9,880U
c.	7,800U
d.	7,800F