Determine the standard direct labor rate per direct labor hour. (Show work)

Determine the standard hours allowed for the production of the period. (Show work)

23) A partial standard cost card for the single product produced by Mercer Company is given below Direct materials: 3 pounds@ $8 per pound Direct labor: ? hours @? per hour Last period the company produced 4,000 units of product. Cost and other data associated with this production are given below Direct materials purchased and used, at cost Direct labor cost incurred (10,400 hours) Materials price variance $103,320 $120,640 Labor efficiency variance Total labor variance $2,520 Unfavorable $4,800 Unfavorable $640 Unfavorable