The second question answer choices: 1,2, or 3.

was 78,200 hours at $12.50 per hour. Required: 1. Break down the total variance for labor into a rate variance and an efficiency variance using the columnar and formula approaches. 1. Return to suppliers that provide the quality corresponding to the price standard. 2. Employ more skilled labor at a cost lesser than the savings made by buying cheap material and improve the product quality. 3. There is no need to change anything. The sales are not affected by this low quality of raw material