17.)

The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

	Actual cost of direct material purchased and used: $121,900
	Material price variance: $6,900 unfavorable
	Total materials variance: $24,400 unfavorable
	Standard cost per pound of material: $5
	Standard cost per direct labor-hour: $6
	Actual direct labor-hours: 15,100 hours
	Labor efficiency variance: $3,000 favorable
	Standard number of direct labor-hours per unit of Roff: 4 hours
	Total labor variance: $9,080 unfavorable

The labor rate variance was:

22.)

Furson Corporation makes a single product. In a recent period 8,295 units were made and there was an unfavorable labor efficiency variance of $27,100. Direct labor workers were paid $4 per hour and total wages were $193,000. The labor rate variance was zero. The standard labor-hours per unit of output is closest to: