Following is information about Fine Furniture’s direct labor hours and

Following is information about Fine Furniture’s direct labor hours and wages last period.
Actual labor hours at the standard price per hour .... $1,680
Actual labor hours at the actual price per hour ...... 1,752
Standard labor hours at the standard price per hour ... 1,750
Standard labor hours at the actual price per hour .... 1,825

REQUIRED
A. Calculate the direct labor efficiency variance.
B. Calculate the direct labor price variance.