Reference no: EM132615378

The following direct labor standards have been established for product N30A:

Standard direct labor-hours ................ 3.3 hours per unit of N30A

Standard direct labor wage rate .......... $10.50 per hour

The following data pertain to the most recent month's operations during which 400

Units of product N30A were made:

Actual direct labor-hours worked........ 1,100

Actual direct labor wages paid ............ $11,385

Required:

Question a. What was the labor rate variance for the month?

Question b. What was the labor efficiency variance for the month?

Question c. Prepare a journal entry to record direct labor costs during the month, including the direct labor variances.