4. Lunch Co. makes sandwiches for convenience stores. Last month, it made 42,000 sandwiches using 1,680 direct labor hours. It paid its employees a total of $13,608. According to company standards, employees should make 20 sandwiches per hour and be paid $9 per hour. Find a) actual labor rate; b) standard hours allowed; c) labor rate (price) variance; d) labor efficiency (quantity) variance