Hi, I just have a quick question about this problem:

Actual raw materials used 37,000 lbs. at $4.55 per lb.
Actual factory payroll 5,400 hours for a total of $89,100
Actual units produced 27,000


Budgeted standards for each unit produced are 1.20 pounds of raw material at $4.65 per pound and 10.0 minutes of direct labor at $16.00 per hour.

Now I'm stuck where we need to figure out the direct labor rate and efficiency variances. I have figured out the direct labor rate to be 2700 Unfavorable but I'm stuck on finding efficiency.

I'm stuck on what to use for Standard Hour x Standard Variable Rate.
The Standard Variable rate is 16.00 but I don't know where to find Standard hour or how to calculate it.

Please Help!