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The standard direct labor cost to produce 1 pound of output for Noth Company is presented below. Related data regarding the planned and actual production

The standard direct labor cost to produce 1 pound of output for Noth Company is presented below. Related data regarding the planned and actual production activities for the current month for the company are also given below. (DLH = Direct Labor Hours)

Direct Labor Standard: .4 DLH @ $12.00 per DLH

Planned production

15,000 pounds

Actual production

15,500 pounds

Actual direct labor costs (6,250 DLH)

$75,250

A) Noth Companys direct labor rate variance for the current month would be __________?

B) Noth Companys direct labor efficiency variance for the current month would be __________?

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