Question: ) Gregor has the following information pertaining to its usage of direct labor in a recent period: Total units manufactured 6 , 8 0 0

) Gregor has the following information pertaining to its usage of direct labor in a recent period:
Total units manufactured 6,800
Total direct labor hours used 21,000
Actual wage rate per hour $15
Standard wage rate per hour $14
Standard hours per unit of output 3.25
a. What is the total $ amount of the direct labor efficiency (or usage, or quantity) variance for the period? Is it favorable or unfavorable?
b. What is the total $ amount of the labor rate variance for the period? Is it favorable or unfavorable?

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