Ellis Companys labor information for September is as follows:

Direct labor hourly rate paid	$30.00
Total standard direct labor hours for units produced	12,000.00
Direct labor hours worked	11,800.00
Direct labor rate variance	$8,260.00	(favorable)

Round your answers to two decimal places.

A. Compute the standard direct labor rate per hour.

$ standard rate

B. Compute the direct labor time variance.

Direct labor time variance $

C. Compute the standard direct labor rate if the direct labor rate variance was $2,950.00 (unfavorable).

$ standard labor rate