Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows: $\begin{array}{ll}
\text { Actual costs } & 450 \text { hours } @ \$ 17.00 \
\text { Standard costs } & 455 \text { hours } @ \$ 16.50
\end{array}$ ?
Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance.

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The Answer of Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows: $\begin{array}{ll}
\text { Actual costs } & 450 \text { hours } @ \$ 17.00 \
\text { Standard costs } & 455 \text { hours } @ \$ 16.50
\end{array}$ ?
Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance.