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Roberts Company
Roberts Company Has the Following Information Available for the Current

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Roberts Company
Roberts Company has the following information available for the current year:
Standard:
Material           4.25 4.25 feet per unit @ $2.75 \$ 2.75 per foot
Labor                7direct labor hours@ $9.25 \$9.25 per unit

Actual:
Material               128,000 feet used(130,000 feet purchased @ $2.80 \$ 2.80 per foot
Labor                    212,000 chrect labor hours incurred @ $9.30 \$ 9.30 per hour
                              30,000 units were produced.

Refer to Roberts Company.Compute the labor rate and efficiency variances.

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