4. (5 points) Godyeah Company manufactures only one product. For each unit of its product, the standard direct labor hours is 3.2 and the standard wage rate per hour is $19.20. The total direct labor payroll costs are $359,424, based on the actual wage rate per hour of $16. The company has finished 6,500 units of product. a. (2 points) What are the total standard direct labor hours (SH) in November for the output produced? What are the actual direct labor hours worked? b. (1 points) What are the direct labor rate variance and efficiency variance for November? ABC c. (2 points) What is the total flexible-budget variance for labor costs