Breakaway Company's labor information for May is as follows:

Actual direct labor hours worked Standard direct labor hours allowed

$48,000$

Total payroll for direct labor

Direct labor time variance

$$1,128,000$

$$13,800($unfavorable$)$

A$.$ What is the actual direct labor rate per hour?

B$.$ What is the standard direct labor rate per hour?

C$.$ What was the total standard direct labor cost for May?

D$.$ What was the direct labor rate variance for May?