PLEASE ANSWER BOTH QUESTIONS AND SHOW YOUR EVERY STEP.

Baileys standard labor cost of producing one unit of Product DD is 1.7 hours at a rate of $11.3 per hour. During August, 1,452 hours were incurred at a cost of $12.1 per hour to produce 1,111 units of Product DD.

Baileys direct labor rate variance is $__________

11.3 - 12.1 = -0.8 x 1452 = 1161U is wrong

----------------------------------------------------------------

Baileys standard labor cost of producing one unit of Product DD is 1.6 hours at a rate of $10.4 per hour. During August, 1,560 hours were incurred at a cost of $12.8 per hour to produce 1,261 units of Product DD.

Baileys direct labor efficiency variance is $__________

1560 - 1261 x 1.6 = -457.6 x 10.4 = 4759F is wrong