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Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor rate variance. Direct labor standard (2 hours @ $12.75/hour) $ 25.50 per finished unit Actual direct labor hours 87, 400 hours Actual finished units produced 43, 000 units Actual cost of direct labor $ 1, 176,906 Multiple Choice O $62,550 unfavorable. O $80,400 unfavorable. O $62,550 favorable. O $17,850 unfavorable. O $80,400 favorable.Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2.53 hours @ $12.30lhour) $ 30.?5per Finished unit actual direct labor hours 8?,980hours actual finished units produced 35,000units actual cost of direct labor $ 1,091,250 Multiple Choice $15000 unfavorable. $4.920 unfavorable. $15,000 favorable. $10,080 favorable. $4.920 favora bl e. @0000 Janitor Supply produces an industrial cleaning powder that requires 33 grams of material at $0.10 per gram and 0 20 direct labor hours at $20.00 per hour Overhead is applied at the rate of $13 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card? Multiple Choice 0 $1 9.1 0. $5.90. $7.3 0. $9.90. 0.00 $6.60.