Missing information for DL For each independent case, fill in the missing figures. Case A Case B Case C Case D Units produced 1,000 (d) 1,000 240 1,500 Standard hours per unit 3.50 0.90 60 2.5 (j) 3 Standard hours (a) 3,500 900 600 (k) 4,500 Standard rate per hour $7.25 (e) $ 10.2 $10.50 $7.00 Actual hours worked 3,400 975 (h) 588.57 x 4,900 Actual labor cost (b) $ 23,800 (f) $ 9,945 x Labor rate variance $850 Labor efficiency variance (c) $ 725 F . EL 4 $975 F $6,180 $300 $31,850 U (1) $ 2,450 F $765 U (1) $ 120.02 x U $2,800 U