Question: After evaluating Null Company's manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $15.30 per hour

 After evaluating Null Company's manufacturing process, management decides to establish standards

After evaluating Null Company's manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $15.30 per hour for the labor rate. During October, the company uses $1,100 hours of direct labor at a $172.050 total cost to produce 5,500 units of product. November, the company uses 22,350 hours of direct labor at a $347,880 total cost to produce 6,300 units of product. Compute the rate variance, the efficiency variance, and the total direct labor cost variance for each of these two months. (Round your "AR" and "SR" answers to 2 decimal places.)

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