Unique Inc. produces brakes for the Jeep Car Company.

At the beginning of the year, they had the following standard costs for one batch of

brakes: $$

The actual results for the year are:

Required: $$

Calculate the labour variances and use your solution to answer the following

questions.

NOTE: Please enter all variances as positive numbers.

The amount of the direct labour rate variance, also called the direct labour price

variance, is $

A

Indicate if the direct labour rate variance is favourable $($enter the letter F$)$ or

unfavourable $($enter the letters UF$).$