Quartz Manufacturing completes job #715, which has a standard of 480 labor hours at a standard rate of $19.50 per hour. The job was completed in 510 hours and the actual average labor rate was $20.10 per hour. What is the labor rate variance? (A negative number indicates a favorable variance and a positive number indicates an unfavorable variance.)

I need help with this general accounting question using the proper accounting approach.

If a company has an accounts receivable turnover of 9.5 times per year, and net sales are $100,000, what is the number of days' sales in receivables (also known as the average collection period)?