Assume the following set of facts for questions 5-6. Puig corp. has developed some standard costs for the year based on a capacity of 180,000 direct labor hours as follows (Puig uses direct labor hours as a base for overhead): Cost per unit: direct materials 4 pounds @ $7 = $28 fixed overhead 2 hours @ $4 = 8 During the year, 90,000 units were scheduled for production; however, only 80,000 units were actually produced. The following data relate to the year: Direct labor efficiency variance $20,000 u. Actual direct labor hours were 165,000. The denominator level of volume was 180,000 direct labor hours. A_ 5. The standard wage per hour for direct labor is: (a) $6 (b) $5 (c) $4 (d) $3 (e) none of the above, the correct answer is