Tiger Company makes a product and uses the following standard unit costs for that product:
|
Direct material quantity standard |
6 pound per unit |
|
Direct material price standard |
$ 9 per pound |
|
Direct labor time standard |
3.5 hours per unit |
|
Direct labor rate standard |
$12 per hour |
|
Variable manufacturing overhead rate standard |
$ 6 per machine hour |
|
Fixed manufacturing overhead rate standard |
$ 5 per machine hour |
|
Machine hours standard |
3 hours per unit |
Given the flowing actual cost and usage data, compute the direct labor rate and the direct labor efficiency variances.

