A company uses the following standard costs to produce a single unit of output. During the latest month, the company purchased and used 58.000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $56, 350 based on 4.900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10, 400. Based on this information, the direct labor rate variance for the month was: $1, 200 favorable $3, 650 favorable $2, 450 favorable $3, 650 unfavorable $1, 200 unfavorable The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: $29,000 unfavorable. $29,000 favorable. $22, 500 unfavorable. $52,000 favorable. $52, 500 unfavorable