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Worker I Standard Direct Labor Rate per Classification Hour II III $52 47 37 Standard Direct Labor- Hours Allowed for Output 1,650 2,200 2,750

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Worker I Standard Direct Labor Rate per Classification Hour II III $52 47 37 Standard Direct Labor- Hours Allowed for Output 1,650 2,200 2,750 The wage rates for each labor class increased under the terms of a new contract. The standard wage rates were not revised to reflect the new contract. The actual direct labor-hours worked and the actual direct labor rates per hour experienced for the month of July were as follows. Worker Actual Direct Labor Rate per Actual Direct Classification Hour Labor-Hours I $56 1,750 II 50 2,290 III 38 2,870 Required: Calculate the dollar amount of the total direct labor variance for July for Matthews & Bros. and break down the total variance into the following components: a. Direct labor price and efficiency variances. b. Direct labor mix and yield variances. Complete this question by entering your answers in the tabs below. Required A Required B Direct labor price and efficiency variances. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Direct labor price variance Efficiency variance

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