Question - Alex Company manufactures boats in bottles (to sell to rich people who don't have the time to make them themselves). For their standard costing system they allow 4 hours of direct labor per bottle at a wage of $12 per hour. The last batch only took 4.5 hours per bottle. They made 12 bottles. However, they ended up paying employees $12 per hour. What is the standard cost for labor per bottle?   (in dollars per bottle)

NewTone, Inc makes MP3 players and uses standard costing. They recently used 20,000 labor hours to produce 8,000 units. They originally budgeted 20,000 hours to produce 10,000 units with payroll of $333,000. The company's actual payroll cost amounted to $300,000. What was the direct labor efficiency variance? 

Please round to the nearest dollar at the end of your calculations. Also, type "u" for unfavorable or "f" for favorable to indicate the direction of the variance.