To produce one unit of Product C requires eight hours of labor at a standard cost per hour of $25.00. During the month of September, 5,500 units were produced. Actual hours and costs for the month are as follows:

Actual direct labor hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41,250

Actual direct labor costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $990,000

1. Compute the actual cost per hour of direct labor for the month of September.

2. Compute the labor rate variance.

3. Compute the labor efficiency variance.