# Question

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

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