E$9-9($Algo$)$ Calculating Direct Labor Variances $[$LO $9-4]$

Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

$\backslash$table$[[$Direct materials $($nlactic$),$Standard Quantity,Standard Price $($Rate$),\backslash$table$[[$Standard Unit$],[$Cost$]]],[\backslash$table$[[$Direct materials $($plastic$)],[$Direct labor$]],15$ square foot,$$0\mathrm{.}90$ per square foot,$$13\mathrm{.}50$