Using the following direct labor information, calculate the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable. Standard rate of direct labor Standard hours of direct labor for actual units produced Actual hours of direct labor used Actual rate of direct labor AH = Actual Hours SH Standard Hours AR = Actual Rate SR Standard Rate Actual Cost S 0 Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance. $ $ OO 0 $ 56 per hour 0 12, 140 12,575 $ 59 per hour $ 0 Standard Cost

Using the following direct labor information, calculate the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable. Standard rate of direct labor Standard hours of direct labor for actual units produced Actual hours of direct labor used Actual rate of direct labor $56perhour12,14012,575$59perhour 59 per hour AH= Actual Hours SH = Standard Hours AR= Actual Rate SR= Standard Rate Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance