Gershwin Company produces a lightweight backpack that is popular with college students. Standard variable costs relating to a single backpack are given below: Standard Quantity Standard Price Direct Materials $5.40 per yard Direct Labor ? per DLH Variable MOH $2.00 per DLH Manufacturing overhead (MOH) is applied to production on the basis of direct labor-hours. Selected information relating to the month's production is given below: Actual number of units produced in March 810 backpacks Actual direct labor-hours 1.400 DLHs The difference between standard and actual cost per backpack produced during March was $0.20 favorable. Material Used Direct Labor Variable MOH Total Total standard cost allowed $17,496 $17,496 $2,592 $37.584 Actual costs incurred $14,784 $3,679 10 Variable MOH efficiency variance is: $208.00 Favorable S208.00 Unfavorable 5879.00 Favorable $879.00 Unfavorable E None of the above 11 Direct labor wage rate variance is: $59 Unfavorable $1,463 Unfavorable S302 Unfavorable $1,404 Unfavorable E. None of the above