The following direct labor standards have been established for product S57S:
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Standard direct labor-hours
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1.5 hours per unit of S57S
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Standard direct labor wage rate
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$14.70 per hour
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The following data pertain to last month's operations:
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Actual output of product S57S
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720 units
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Actual direct labor-hours worked
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1,000
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Actual direct labor wages paid
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$14,800
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Required:
a. What was the labor rate variance for the month?
b. What was the labor efficiency variance for the month?