2 pts DQuestion 7 During May, a company used 2.460 hours of direct labor at an average rate of $16.20 per hour to produce 8,000 units. The direct labor standards are 0.3 hours per unit at $17.10 per direct labor hour. The DL Rate Variance is $600. $2.214F $1,026U $2.214U. Question 8 2 pts A company makes a product that requires 9.0 pounds of material at $3.10 per pound. During May, the company purchased and used 75,000 pounds of materials that cost $228,500 to produce 8,000 units. The DM Price Variance is O $4,000U O $4,000F O $9.3000. O $9,300F