9. The standard cost card for one unit of a finished product shows the following: Direct materials Direct labor...... Variable manufacturing overhead. Standard Quantity or Hours Standard Price or Rate 15 feet $? per foot 1.75 hours $14 per hour 1.75 hours $10 per hour If the total standard variable cost for one unit of finished product is $85, then the standard price per foot for direct materials is closest to: A) $2.87 B) $3.75 C) $4.88 D) $6.23 10. The Standard Corporation uses a standard costing system. The following data have been assembled for June: Actual direct labor-hours worked Standard direct labor rate Labor efficiency variance.. 7,500 hours $8.50 per hour $2,500 Unfavorable The standard hours allowed for June production is: A) 7,084 hours B) 7,806 hours C) 7,444 hours D) 7,206 hours