EB$8.$ LO $8\mathrm{.}3$ Case made $24,500$ units during June, using $32,000$ direct labor hours. They expected to use $31,450$ hours per the standard cost card. Their employees were paid $\backslash (\backslash$$ $15\mathrm{.}75\backslash )$ per hour for the month of June. The standard cost card uses $\backslash (\backslash$$ $15\mathrm{.}50\backslash )$ as the standard hourly rate.

A$.$ Compute the direct labor rate and time variances for the month of June, and also calculate the total direct labor variance.

B$.$ If the standard rate per hour was $\backslash (\backslash$$ $16\mathrm{.}00\backslash ),$ what would change?