Concord industries uses a standard costing system in the manufacturing of its single product.

It requires 2 hours of labor to produce 1 unit of final product.

In February, Concord Industries produced 12,000 units.

The standard cost for labor allowed for the output was $90,000, and there was an unfavorable direct labor time variance of $5,520.

1- What was the standard cost per hour?

2- How many actual hours were worked?

3- If the workers were paid $3.90 per hour, what was the direct labor rate variance?