Employees at WFU Corporation are paid at an hourly rate of $9.75. The company incurs direct labor costs of $20,000 when employees were paid $10 per hour during a period. The companys direct labor cost variance is unfavorable by $4,400. Calculate the following and determine if variances are favorable or unfavorable: a. Direct labor rate variance b. Direct labor time variance c. Standard hours per unit if 8,000 units are made