using the formulas

labor rate variance : SR(AH-SH)

labor efficiency variance : AH(AR-SR)

solve the question

Exercise 4. The following direct labor standards have been established for product: Standard direct labor-hours1.5 hours per unit Standard direct labor wage $ $14.70 per hour to last month's operations: Actual output of product720 units Actual direct labor-hours worked 1,000 hours paid Required: a. What was the labor rate variance for the month? b. What was the labor efficiency variance for the month