Marvel Company uses a standard costing system. During the past month, the following variances were identified: Variable overhead efficiency variance Direct labor efficiency variance $1,500 U $6,000 U Marvel applies variable overhead using a standard variable overhead rate of $3 per direct labor hour. 4 hours of direct labor are allowed per unit produced. During the month, Marvel used 20% more direct labor hours than should have been used. What is the standard hourly rate (SR) for direct labor? $10 per DLH $15 per DLH 0 0 0 $12 per DLH $13 per DLH