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The following information describes a company usage

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The following information describes a company's usage of direct labor in a recent period. Compute the direct labor rate and efficiency variances for the period. 

Actual direct labor hours used . . . . . . . . . . . . . . . . . . . . . . 65,000
Actual direct labor rate per hour . . . . . . . . . . . . . . . . . . . . $ 15
Standard direct labor rate per hour . . . . . . . . . . . . . . . . . . $ 14
Standard direct labor hours for units produced . . . . . . . . . 67,000 

Reference no: EM13908896

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