Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours allowed for units manufactured (SQ) Unfavorable direct labor rate variance Total payroll for direct labor 33,600 35,000 $ 11,760 $470,400 The total standard direct labor cost for the units manufactured in February, rounded to the nearest dollar, was: $477,750. $490,000. $458,640. $478,240. $470,400