Cost standards for one unit of product no. C77: Direct material 3 pounds at $2.50 per pound $7.50 Direct labor 5 hours at $7.50 per hour 37.50 Actual results: Units produced Direct materials purchased 7,800 units 26,000 pounds at $2.70 23,100 pounds at $2.70 $70,200 Direct materials used 62,370 Direct labor 40,100 hours at $7.30 292,730 The direct-labor rate variance is: O$7,800F. O$7.950F $8,020F. O$8,000U None of these