The following labor standards have been established for a particular product: standard labor hours per unit of output 4.0 hoursstandard labor rate $19.80 per hoursthe following data pertain to operations concerning the product for the last month: actual hours worked 6,600 hoursactual total labor cost $131,340actual output 1,600 unitswhat is the labor rate variance for the month? f or uwhat is the labor efficiency varaiance for the month? f or u

rate variance = 660 U

efficiency variance = 3,960 U

Explanation:

std rate  $19.80

actual rate  $19.90

actual hours6,600

difference  $(0.10)

Each hour cost 10 cent more than expected. This variance will be unfavorable

0.10 extra per hour times 6,600

rate variance  $(660.00)

std  hours6400.00

actual hours6600.00

std rate  $19.80

difference-200.00

For the unit output, the actual hours were more than expected. This variance will be unfavorable.

200 extra hours times 19.8 each

efficiency variance  $(3,960.00)

answerembargo;