A company shows a $24,000 unfavorable direct labor rate variance and a $19,000 unfavorable direct labor efficiency variance. The company's standard cost of direct labor is $410,000 What is the actual cost of direct labor? Actual cost of direct labor Hockey Pro budgets 380 hours of direct labor during May. The company applles variable overhead at the rate of $20 per direct labor hour Budgeted fixed overhead equals $41,000 per month. Prepare a factory overhead budget for May HOCKEY PRO Factory Overhead Budget May Direct labor hours needed Budgeted variable overhead Budgeted total factory overhead $ 0