Ellis Company's labor information for September is as follows: Direct labor hourly rate paid $31.00 Total standard direct labor hours for units produced 10,000.00 Direct labor hours worked 9,850.00 Direct labor rate variance $6,895.00 Round your answers to two decimal places. A. Compute the standard direct labor rate per hour. 32.50 X standard rate B. Compute the direct labor time variance. < Direct labor time variance $ Favorable C. Compute the standard direct labor rate if the direct labor rate variance was $1,970.00 (unfavorable). A standard labor rate