9. 2.00 points The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries, In addition, the variances for one month's production are given Assume that all inventory accounts have zero balances at the beginning of the month s 4.50 750 Direct Labor 3 hrs o $2.50 Factory Overhead Variable Fixed 2,750 150 5.00 S 18.50 2,550 8.500 $33.700 450.00 unavorable 22500 unfavorable Material quentity abor rate 2.700.00 unfavorable $460 O $4.50 O $4.70 O $481