Use the following to answer questions 29-30:

The following data relate to product no. 33 of La Quinta Corporation:

Direct labor standard: 5 hours at $14 per hour

Direct labor used in production: 45,000 hours at a cost of $639,000

Manufacturing activity, product no. 33: 8,900 units completed

29. The direct-labor rate variance is:

A. $8,900F.

B. $8,900U.

C. $9,000F.

D. $9,000U.

E. none of the above.

Answer: D

30. The direct-labor efficiency variance is:

A. $7,000F.

B. $7,000U.

C. $7,100F.

D. $7,100U.

E. none of the above.

Answer: B

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