Exercise 15-14 (Algo) Direct labor variances-solving for unknowns LO 15-4, 15-5 Four Seasons industries has established direct labor performance standards for its maintenance and repair shop. However, some of the labor records wore destroyed during a recent fire. The actual hours worked during August were 3,250 , and the total direct labor budget variance was $1.690 unfovorable. The standard laber tate was $20 80 per hour, but fecent resignations allewed the firm to hire lower-paid replacement workers for some jobs, and this produced a favorable rate variance of $4,550 for August. Required: a. Calculate the actual direct labor rate paid per hour during August. Note: Do not round intermediate calculations. Round your answer to 1 decimal place. b. Calculate the dollar amount of the direct labor effliciency variance for August. Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.e., zero variance). c. Calculate the stondard direct fabor hours allowed for the actual level of activity during August. (Hint Use the formuta for the quantity variance and solve for the missing information)