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What is the company's price variance related to direct labor? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. The Manchester Corporation manufactures wooden pictures frames. In drder to better manage costs, the Manchester Corporation had previously developed the following standards for the manufacture of its product: - Each unit should have 3/4 of a pound of direct materials purchased at $12 per pound. - Each unit should be produced in 48 minutes at a direct labor cost of \$16 per hour. The company had the following detailed retails: Actual production was 20,000 units using 14,600 pounds of direct materials at a total cost of $168,000 and required 11,000 direct labor hours at a total cost of $190,000. How many of the following could possibly help explain the price variance for direct labor? - Higher speed production equipment was recently installed - Employees were recently required to take a 20 minute break during each six hour shift. - The production employees recently negotiated a pay raise for all factory employees. - The company recently changed its policies to discourage overtime hours. 0 1 2 3 4