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Information regarding Maxwells direct labor cost for the month of January follows: ...

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Accounting

Information regarding Maxwells direct labor cost for the month of January follows:

Direct labor hourly rate paid $ 29.80
Total standard direct labor hours for units produced this period 12,300
Direct labor hours actually worked 12,100
Direct labor rate variance $ 17,300 favorable

Required:

1. Compute the standard direct labor wage rate per hour in January. (Round your answer to 2 decimal places.)

2. Compute the direct labor efficiency variance for January. Was this variance favorable or unfavorable? (Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.)

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