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(a) Basic variances

Labour rate variance

Standard cost of labour per hour = $42/3 = $14 per hour.

Labour rate variance = (actual hours paid x actual rate) - (actual hours paid x std rate)

Actual hours paid x actual rate = $531,930.

Actual hours paid x std rate = 37,000 x $14 = $518,000.

Therefore rate variance = $531,930 - $518,000 = $13,930 A.

Labour efficiency variance

Labour efficiency variance = (actual production in std hours - actual hours worked) x std rate

[(12,600 x 3) - 37,000] x $14 = $11,200 F

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