Data on Gantry Company's direct-labor costs are given below: Standard direct-labor hours Actual direct-labor hours Direct-labor efficiency variance-favorable Direct-labor rate variance-favorable Total direct labor payroll 31,000 30,000 $3,700 $ 6,000 $105,000 What was Gantry's actual direct-labor rate? O $3.30 O $3.50 O $3.70 O $6.00. The Pizza Merchandise Company has budgeted $59,000 in sales for the month of December. The company's cost of goods sold is 35% of sales. If the company has budgeted to purchase $37,000 in merchandise during December, then the budgeted change in inventory levels over the month of December is: $16,350 increase. $1,350 decrease. $22,000 decrease. $21,123 increase