4. Company manufactures a product B-99 with the following unit standards related to direct labor: Standard Hours: 5 hours per unit Standard Rate: $12 per hour Partial production data for the most recent month are shown below: Budget Actual Production (units): 250 800 Direct labor hours: 4,250 0? An analysis of results for the month included the following variances: Direct labor rate variance: $11,352 Favorable Direct labor efficiency variance: $5,700 Unfavorable What was the actual direct labor rate per hour