en 22 The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: ed out of 10 question Actual cost of direct material purchased and used: $65,560 Material price variance: $5,960 unfavorable Total materials variance: $22,360 unfavorable Standard cost per pound of material: 84 Standard cost per direct labor-hour: $5 Actual direct labor-hours: 6,500 hours Labor efficiency variance: $3,500 favorable Standard number of direct labor-hours per unit of Roff: 2 hours Total labor variance: 5400 unfavorable The actual direct labor rate per hour was: Select one: O a. $5.60 b. $5.00 Oc$10.00 O d. $4.40