The following direct labor standards have been established for product N30A:
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Standard direct labor-hours
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3.3 hours per unit of N30A
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Standard direct labor wage rate
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$10.50 per hour
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The following data pertain to the most recent month's operations during which 400 units of product N30A were made:
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Actual direct labor-hours worked
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1,100
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Actual direct labor wages paid
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$11,385
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Required:
a. What was the labor rate variance for the month?
b. What was the labor efficiency variance for the month?
c. Prepare a journal entry to record direct labor costs during the month, including the direct labor variances.