The Following Direct Labor Standards Have Been Established for Product

The following direct labor standards have been established for product K62G:
The following data pertain to the most recent month's operations during which 3,040 units of product K62G were made:
Required:
a.What was the labor rate variance for the month?
b.What was the labor efficiency variance for the month?
c.Prepare a journal entry to record direct labor costs during the month,including the direct labor variances.
$\begin{array}{lrl} \text { Standard direct labor-hours.......... } &2.0& \text {hours per unit of K 62G } \\ \text { Standard direct labor wage rate.... } &\$13.60& \text { per hour}\\\end{array}$

$\begin{array}{lr}\text { Actual direct labor-hours worked } . . & 6,100 \\\text { Actual direct labor wages paid...... } & \$ 81,130\end{array}$