21. The standard di rect labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,080,000. The direct labor quantity variance was A) $24,000 unfavorable. B) $36,000 unfavorable. C) $36,000 favorable. D) $24,000 favorable. Old Lao Shu Mullen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In producing 2,000 units, Old Lao Shu Mallen used 3,100 pounds of materials at a total cost of 22. $6,045. The materials price variance is A) $45 U. B) $155 F C) $200 F. D) $350 F. The Great and Courageous Professor Mallen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In producing 2,000 units, The Great and Courageous Professor Mullen used 3,100 pounds of materials at a total cost of $6,045. The materials quantity variance is A) $45 F B) $155 U C) $200 U. 23. D) $350 U Old Lao Shu Bruce has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Old Lao Shu Bruce used 3,850 hours of labor at a total cost of $70,455. The labor price variance is 24. A) $1,155 U. B) $1.200 U. C) $1,555 F D) $2,895 F. 25. Xiao Miao Mullen has a standard of 2 hours of labor per unit, at S18 per hour. In producing 2,000 units, Xiao Miao Mullen used 3,850 hours of labor at a total cost of $70,455. The labor quantity variance is A) S1,155 U B) $1,555 F C) $2,700 F D) $2,895 F