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What is the labor rate variance for the month

Question: The following labor standards have been established for a particular product:

Standard labor hours per unit of output......0.3 hours
Standard labor rate..................................$15.50 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked.........3800
Actual total labor cost.....$59,470
Actual output.......... 12,800 units

Required:

Q1. What is the labor rate variance for the month?

Q2. What is the labor efficiency variance for the month?

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Other Management: What is the labor rate variance for the month

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