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.

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 perlod totaled $124,810. Also during the perlod, 4,200 labor-hours were worked, and 14,900 calls were handled. Requlred: Compute the direct labor price and efficlency varlances for the perlod. Note: Indlcate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there Is no effect, do not select elther option