standard direct labour cost of one unit of product q 0 25 hours x 12 00 per hour is 611419

Standard direct labour cost of one unit of product Q (0.25 hours x $12.00 per hour) is $3.00 The eight employees who make product Q work a seven-hour day. In a recent three-day period, result were as follows:

Actual units produced	650 units
Actual wages cost	$2275

During this period, there was a power failure. This meant that all work had to stop for 2 hours.

(a) If the company reports idle time separately, the labour efficiency variance for the period is

(i) $258 (A)

(ii) $126 (A)

(iii) $42 (F)

(iv) $126 (F)

(b) The labour rate variance for the period is

(i) $451 (A)

(ii) $259 (A)

(iii) $266 (F)

(iv) $375 (F)