Problem 2: The following direct labor standards have been established for Safari Company's making of Widgets:
Standard direct labor-hours	1.5	hours per Widget
Standard direct labor wage rate	$14.70	per hour
The following data pertain to last month's operations:
Actual output of Widgets	720	units
Actual direct labor-hours worked	1,000	hours
Actual direct labor wages paid	$14,800
Required: answer both A and B, don't forget to say if it is favorable or unfavorable)