Direct Maaterial 5 pounds at $11 per pound $55.00

Direct Labor 3 hours @$12 per hour $36.00

Variable overhead 3 hours @ $7 per hour $21.00

Total standard variable cost per unit $112.00

Advertising fixed cost per month$280000

Sales salaries and commissions $260000 varaible cos t per unit sold $20.00 shipping expenses $11.00

Planning budget for Marchfor production and

selling 21000 units actual produced and sold 26600 units

purchased 154000 pounds of raw material @$9.50 per pound direct Labors

work 63000 hours @s$13 per hour Total variable manufacturing overhead for month was$510930 Advertising sales salaries and commissions and shippingexpenses $286000 , 495000, $195000

What is the direct labor cost for march What is the direct labor variance for March? What is the Direct Labor rate variance for March