Use the following data to find the total direct labor cost variance if the company produced 3,800 units during the period.

Direct labor standard (4 hrs. @ $5/hr.)	$20
Actual hours worked	3,800
Actual rate per hour	$5.50

$55,100 favorable.

$7,600 favorable.

$7,600 unfavorable.

$13,300 favorable.

$2,850 unfavorable.

--------------------------------------------------------------------------------------

Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $6.95/hr.)	$27.80 per unit
Actual hours worked	12,400
Actual rate per hour	$7.40

$5,580 unfavorable.

$6,300 unfavorable.

$6,300 favorable.

$11,120 favorable.

$5,580 favorable.

-------------------------------------------------------------------------

The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is:

Actual hours used	43,000
Actual rate per hour	$ 18.00
Standard rate per hour	$ 17.00
Standard hours for units produced	45,000

$34,000 unfavorable.

$43,000 favorable.

$34,000 favorable.

$9,000 unfavorable.

$43,000 unfavorable.

-------------------------------------------------------------------