Miller Has the Following Information Pertaining to Its Usage of Direct

Miller has the following information pertaining to its usage of direct labor in a recent period: $$\begin{array} { | l | r | } \hline \text { Total direct labor hours used } & 22,000 \\\hline \text { Total units manufactured } & 7,200 \\\hline \text { Actual wage rate per hour } & \$ 15 \\\hline \text { Standard cost data: } & \\\hline \text { Wage rate per hour } & \$ 14 \\\hline \text { Standard hours per unit of output } & 3 \\\hline\end{array}$$ Required:
Given the above, determine the company's:
1.Direct labor efficiency variance for the period.
2.Direct labor rate variance for the period.
3.Summary journal entry to record accrued labor costs and associated standard cost variances for the period.