Data on Goodman Company's direct labor costs is given below: Standard hours allowed...................................30,000 Actual direct labor hours.................................29,000

Question:

Data on Goodman Company's direct labor costs is given below:
Standard hours allowed...................................30,000
Actual direct labor hours.................................29,000
Labor usage variance, favorable.........................$4,000
Labor rate variance, favorable...........................$5,800
Total payroll.............................................$110,200
Calculate the:
A) Standard direct labor rate.
B) Actual direct labor rate.