Cost standards for one unit of product no. C77: Direct material Direct labor 3 pounds at $2.80 per pound 6 hours at $7.30 per hour $ 8.40 43.80 Actual results: Units produced Direct material purchased Direct material used Direct labor 6,600 units 26,400 pounds at $3.00 19,500 pounds at $3.00 $ 79,200 58,500 40,500 hours at $7.10 287,550 Use the information to compute the following variances. The direct-labor rate variance is: Multiple Choice $7,780 F. $7,780 F. $8,100 U None of the answers is correct O $8,100 F