Swanson Company has set the following standards for direct labor: Assembly line workers ..................... 30 minutes per

Question:

Swanson Company has set the following standards for direct labor:
Assembly line workers ..................... 30 minutes per unit at $ 10 per hour
During the period, assembly line workers worked 8,100 hours and earned $ 74,925 in total. Swanson Company produced 18,000 units during the period. What are the direct labor price and direct labor usage variances?