Roberts Company
Roberts Company Has the Following Information Available for the Current

Roberts Company
Roberts Company has the following information available for the current year:
Standard:
Material           $4.25$ feet per unit @ $\$ 2.75$ per foot
Labor                7direct labor hours@ $\$9.25$ per unit

Actual:
Material               128,000 feet used(130,000 feet purchased @ $\$ 2.80$ per foot
Labor                    212,000 chrect labor hours incurred @ $\$ 9.30$ per hour
                              30,000 units were produced.

Refer to Roberts Company.Compute the labor rate and efficiency variances.