13. Use the following data to find the direct labor cost variance Direct labor standard (4 hrs. a $7hr.) Actual hours worked per unit Actual units produced Actual rate per hour $28 per unit 3.5 hours 3.500 units $7.50 a. $ 6,125 unfavorable. b. $7,000 unfavorable. .$ 7,000 favorable. d. $12,250 favorable. e. $ 6,125 favorable. 14. The following company information is available for January: Direct materials used Standard costs for direct materials for January production 2.500 feet @ $55 per foot 2.600 feet $33 per foot The direct material price variance is a. $5,000 favorable. b. $300 favorable. c. $5,200 unfavorable. d. $5,000 unfavorable. e. $5,200 favorable. 15. The following company information is available: 36.000 gallons Direct materials used for production. Standard quantity for units produced.34.400 gallons Standard cost per gallon of direct materia.S6.00 Actual cost per gallon of direct material $6.10 The direct materials quantity variance is: a. $10,000 unfavorable. b. $13,200 unfavorable. C. $9,600 unfavorable. d. $10,000 favorable. e. $13,200 favorable