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The standard direct labor cost per call for Crescent Call Centers (CCC) is $7.75 (= $31 per labor-hour 4 calls per hour). Actual direct labor
The standard direct labor cost per call for Crescent Call Centers (CCC) is $7.75 (= $31 per labor-hour 4 calls per hour). Actual direct labor costs during the period totaled $124,810. Also during the period, 4,200 labor-hours were worked, and 14,900 calls were handled. Required: Compute the direct labor price and efficiency variances for the period.
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