What was the labor rate variance for the month? What was the labor efficiency variance for the month? The following direct labor standards have been established for product S57S: Standard direct labor-hours........... 1.5 hours per unit of S57S Standard direct labor wage rate....... $14.70 per hour The following data pertain to last month's operations: Actual output of product S57S.............. 720 units Actual direct labor-hours worked ........ 1,000 hours Actual direct labor wages paid............ $14, 800 Required