Breakaway Company's labor information for May is as follows: Actual direct labor hours worked 46,000 Standard direct labor hours allowed 45,400 Total payroll for direct labor $1,085,600 Direct labor time variance $13,860 (unfavorable) A. What is the actual direct labor rate per hour? Round your answer to two decimal places. Actual direct labor rate $ 23.6 per hour B. What is the standard direct labor rate per hour? Round your answer to two decimal places. Standard direct labor rate $ X per hour c. What was the total standard direct labor cost for May? Total standard direct labor cost $ D. What was the direct labor rate variance for May? Direct labor rate variance $ Unfavorable Feedback Check My Work A. Consider the total payroll balance and the actual direct labor hours to determine this amount. B. The direct labor time variance is used along with the difference between the actual and standard direct labor hours to determine this amount