Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 20 direct labor-hours at $16 per direct labor-hour. During a recent period 1,300 cranes were made. The labor rate variance was zero and the labor efficiency variance was $5,200 unfavorable. How many actual direct labor-hours were worked? Multiple Choice 26,000 26,325 24,700 31,200 The Wright Company has a standard costing system. The following data are available for September: 40,000 pounds Actual quantity of direct materials purchased Standard price of direct materials Material price variance Material quantity variance $7 per pound $4,000 unfavorable $7,000 favorable The actual price per pound of direct materials purchased in September is: (Round your answer to 2 decimal places.) Multiple Choice $7.00 $6.87 $7.13 o $7.10