After evaluating Null Companys manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $16.10 per hour for the labor rate. During October, the company uses 13,000 hours of direct labor at a $211,900 total cost to produce 6,700 units of product. In November, the company uses 23,100 hours of direct labor at a $378,840 total cost to produce 7,100 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.)

After evaluating Null Company's manufacturing process, management decides to establish standards of 2 uses 13,000 hours of direct labor at a $211,900 total cost to produce 6,700 units of product. In November, the company uses 23,100 hours of direct labor at a $378,840 total cost to produce 7,100 units of product (1) 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.) October Actual Cost Standard Cost November Actual Cost Standard Cost 01