4.LDG Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.0 hours of direct labor at the rate of $10.50 per direct labor-hour. Managaement would like you to prepare a Direct labor Budget for June. The budgeted direct labor cost per unit of Product WZ would be: A.$12.50 B.$10.50 C.$21.00 D.$5.25 10.Keppler corporation applies manufacturing overhead to products on the basis of standard machine hours. The companys cost formula for variable overhead cost is $4.90 per machine hour. The actual variable overhead cost for the month was $25,160. The original budget for the month was based on, 5,000 machine hours. The company actually worked 5,320 machine hours during the month. The standard hours allowed for the actual output of the month totaled 5,220 machine hours. What was the variable overhead efficiency variance for the month? A. $1,078 unfavorable B. $490 unfavorable C. $418 favorable D. $908 favorable