1. Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows:

Materials: Standard Actual

• Standard: 200 pounds at $3.00 per pound $600
• Actual: 220 pounds at $2.85 per pound $627

Direct labor:

• Standard: 400 hours at $15.00 per hour 6,000
• Actual: 368 hours at $16.50 per hour 6,072

What is the labor efficiency variance for Bender Corporation?

A) $480 U

B) $552 F

C) $552 U

D) $480 F

8.

During January, 7,000 direct labor hours were worked at a standard cost of $20 per hour. If the direct labor rate variance for January was $17,500 favorable, the actual cost per direct labor hour must be

A) $17.50.

B) $20.00.

C) $22.50.

D) $25.00.