The following direct labor standards have been established for product H91D: 
The following data pertain to the most recent month's operations during which 3,860 units of product H91D were made: 
Required:
a.What was the labor rate variance for the month?
b.What was the labor efficiency variance for the month?
c.Prepare a journal entry to record direct labor costs during the month,including the direct labor variances.
Definitions:
Tie Rods
Important components in a vehicle's steering system that connect the steering rack to the wheels, facilitating directional control.
Steering Wheel Indicator Light
A light or symbol on the dashboard that indicates information or warnings related to steering or the vehicle's direction control systems.
Electric Assist System
A system within a vehicle designed to provide supplementary power to assist the driver, often used in steering or braking systems.
Socket
A tool or device into which something else is inserted, often used to refer to a wrench part that fits over a nut or bolt head.
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