Johnson, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.3 hours per glass, at

Question:

Johnson, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.3 hours per glass, at a cost of $ 13 per hour. The actual results for one month’s production of 6,900 glasses were 0.2 hours per glass, at a cost of $ 10 per hour. Calculate the direct labor cost variance and the direct labor efficiency variance.