Question: The standards for product AAA specify 4.4 direct labor-hours per unit at $12.00 per direct labor-hour. Last month 1,630 units of product AAA were produced

The standards for product AAA specify 4.4 direct labor-hours per unit at $12.00 per direct labor-hour. Last month 1,630 units of product AAA were produced using 7,220 direct labor-hours at a total direct labor wage cost of $80,220.

  1. What was the labor rate variance for the month?

  1. What was the labor efficiency variance for the month?

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