Hanes T-Shirt Inc. produces high quality T-Shirts. This is a new boutique line and it has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $18 per hour. During February, Hanes paid $99,800 to employees for 9,220 hours worked. 2,460 units were produced during February. What is the flexible budget amount for direct labor? Multiple Choice O $177,120 O $44,280 O $99,800 O $165,960 Nutella Preserves Company makes high quality jams and jellies. They have a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $11.50 per hour. During February, Nutella paid $100,000 to employees for 9,160 hours worked. 2,450 units were produced during February. What is the direct labor efficiency variance? Multiple Choice 0 $7,360 favorable 0 $4,492 favorable 0 $12,700 favorable 0 $5,340 favorable