$ 8.40 37.50 Cost standards for one unit of product no. 077: Direct material 3 pounds at $2.80 per pound Direct labor 5 hours at $7.50 per hour Actual results: Units produced 8,200 units Direct material purchased 27, 200 pounds at $3.00 Direct material used 24,300 pounds at $3.00 Direct labor 41,300 hours at $7.30 8 04:25:44 $ 81,600 72,900 301,490 Print Assume that the company computes variances at the earliest point in time. The direct-labor efficiency variance is: Multiple Choice 0 $8,026F. 0 $8,026U. 0 $2,250F. $2,250F 0 $2,250u. 0 None of the answers is correct. 39 $ 7.50 36.00 (8 04:25:33 Cost standards for one unit of product no. 077: Direct material 3 pounds at $2.50 per pound Direct labor 5 hours at $7.20 per hour Actual results: Units produced 8,100 units Direct material purchased 26,900 pounds at $2.70 Direct material used 24,000 pounds at $2.70 Direct labor 41,000 hours at $7.00 $ 72,630 64,800 287,000 Print Assume that the company computes variances at the earliest point in time. The standard hours allowed for the work performed are: Multiple Choice 40,200. 40,650. 0 40,500 40,400. None of the answers is correct