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Standard and Actual Costs for Direct Labor for the Manufacture  Actual costs 450 hours @$17.00 Standard costs 455 hours @$16.50\begin{array}{ll}\text { Actual costs } & 450 \text { hours } @ \$ 17.00 \\\text { Standard costs } & 455 \text { hours } @ \$ 16.50\end{array}

question 174

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Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows:  Actual costs 450 hours @$17.00 Standard costs 455 hours @$16.50\begin{array}{ll}\text { Actual costs } & 450 \text { hours } @ \$ 17.00 \\\text { Standard costs } & 455 \text { hours } @ \$ 16.50\end{array} ?
Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance.


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