Cuyahoga Corporation reports the following standards for direct labor for the year: 
During the year,35,000 finished goods were produced.The direct labor efficiency variance was $2,650 favorable.The direct labor flexible budget variance was $550 favorable.
Calculate the following items regarding direct labor for Cuyahoga Corporation for the year:
A.Direct labor rate variance
B.Standard hours of direct labor for actual production
C.Actual hours of direct labor incurred for actual production
Definitions:
Sensory Acuity
The sharpness or sensitivity of the senses, including the ability to detect subtle changes in the environment.
Weight Control
The practice of managing dietary habits and physical activity to maintain, gain, or lose body weight in a healthy manner.
Ability to Concentrate
The capacity to focus one's attention on a specific task or subject matter for an extended period.
Herman Ebbinghaus
A German psychologist known for his pioneering work on memory and learning processes.
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