Question $8(3$ points$).$

Apple Valley Orchards, Inc. $($AVO$),$ developed standard costs for direct

material and direct labor. In $2011,$ AVO estimated the following standard

costs for one of their most well$-$loved products, the AVO classic

Grandma's large apple pie which had a brown sugar coating on the top of

the crust as well as including cranberry and mince ingredients in addition

to the apples.

During September, AVO produced and sold $1,200$ pies using $280$ direct

labor hours at an average wage of $$14\mathrm{.}25$ per hour.

Required:

$1$ Calculate September's direct labor flexible$-$budget variance.

$2-$ Calculate September's direct labor price variance.

$3-$ Calculate September's direct labor efficiency variance.