Breakaway Company's labor information for May is as follows: Actual direct labor hours worked 50,000 Standard direct labor hours allowed 49,400 Total payroll for direct labor $1,170,000 Direct labor time variance $13,800 (unfavorable) A. What is the actual direct labor rate per hour? Round your answer to two decimal places. Actual direct labor rate $ per hour B. What is the standard direct labor rate per hour? Round your answer to two decimal places. Standard direct labor rate $ 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 $ Favorable Unfavorable