Answer:
Part a.
 October Labor Rate Variance   (2600) unfavorable
October Labor Efficiency Variance   6440 favorable 
<u><em>Labor Cost Variance  For October  </em></u>3840 favorable
November Labor Rate Variance  (4250) unfavorable 
November Labor Efficiency Variance (45080) unfavorable 
<u><em>Labor Cost Variance  For November </em></u>49330 unfavorable
Part b.
Direct labor Efficiency variance for November will be investigated further as it varies more than 5 % 0f actual direct labor cost. 
Explanation:
<u><em>Direct Labor Rate Variance For October </em></u>
                                            Time *        Rate    =        Amount
Actual Hours Worked       13000 *      16.3 actual              = 211900
<u>Actual Hours Worked      13000 * 16.10 standard         =  209300      </u>
<em><u>Labor Rate Variance                         0.2                           (2600) unfavorable </u></em>
<u />
When actual rate is greater than the standard rate the variance is unfavorable.
<u><em>Direct Labor Rate Variance For November </em></u>
                                            Time *        Rate    =        Amount
Actual Hours Worked       17000 *      16.35 actual              = 277950
<u>Actual Hours Worked      17000 * 16.10 standard         =  273700      </u>
<u>Labor Rate Variance                         0.25                           (4250) unfavorable </u>
<u />
When actual rate is greater than the standard rate the variance is unfavorable.
<u><em></em></u>
<u><em>Direct Labor Efficiency Variance for October</em></u>
                                            Time *        Rate    =        Amount
Actual Hours Worked       13000 *      16.1 standard             = 209300
Standard Hours Allowed      13400 * 16.10 standard         =  215740  
<u>                                             ( 2* 6700)                                                        </u>
<u>Labor Efficiency Variance              400                               6440 favorable </u>
<u />
When actual hours are less than the standard hours allowed the variance is favorable.
<em><u>Direct Labor Efficiency Variance for November</u></em>
                                            Time *        Rate    =        Amount
Actual Hours Worked       17000 *      16.1 standard             = 273700
Standard Hours Allowed      14200 * 16.10 standard         =  228620
<u>                                             ( 2* 7100)                                                        </u>
<u>Labor Efficiency Variance            2800                           (45080) unfavorable </u>
<u />
When actual hours are more than the standard hours allowed the variance is unfavorable.
<u><em>Labor Cost Variance  For October</em></u>
<u><em>Standard hours * standard rate- Actual hours * actual rate</em></u>
13400 * 16.10-  13000 *      16.3 
= 215740  -211900
=3840 favorable
<u><em>Labor Cost Variance  For November</em></u>
<u><em>Standard hours * standard rate- Actual hours * actual rate</em></u>
14200 * 16.1 -  17000 * 16.35 
= 228620  - 277950 
=49330 unfavorable
Direct labor Efficiency variance for November will be investigated further as it varies more than 5 % 0f actual direct labor cost. 
45080> 5% of 277950 
5% of 277950 = 13897.5
13897.5 > 45080