Leisure Wear, from Exercise 47, uses two types of labor to produce the caftans: workers who cut the fabric are paid $9.25 per hour and can cut five caftans per hour, and workers who sew the fabric are paid $10.50 per hour and can sew ten caftans per hour. At the end of October, Leisure Wear had produced 35,000 caftans using 7,150 hours of cutting time at a labor cost of $66,352 and 3,400 hours of sewing time at a labor cost of $35,020.
Required:
Calculate the following variances:
(a) Total labor variance for cutting labor
(b) Labor rate variance for cutting labor
(c) Labor efficiency variance for cutting labor
(d) Total labor variance for sewing labor
(e) Labor rate variance for sewing labor
(f) Labor efficiency variance for sewing labor