$10 18 Figure 10-9. Hilandale Company manufactures overalls. During the year, it manufactured 125,000 overalls, using 29 hours of direct labor at a rate of $6.25 per hour. The materials and labor standards for manufacturing the overalls are as follows. Direct materials (5 yards of denim @ $2 per yard) Direct labor (3 hours @ $6 per hour) It took Hillandale 600,000 yards at 51.95 per yard to make the 125,000 overalls. Reitor to Figure 10-9. What is Hillandale's labor rate variance? $90,625 F $93,750 F $90,625 U $93,750 U