Misterio applies variable overhead using a standard rate of $4 per direct labor hour allowed. Three direct labor hours are allowed per unit produced (Only one type of product is manufactured.) During the quarter, Misterio used 30 percent more direct labor hours than should have been used Required: 1. What were the actual direct labor hours worked? 85,800 hours What are the total hours allowed? 66,000 hours 2. What is the standard hourly rate for direct labor? 12 per hour What is the actual hourly rate? Round your answer to the nearest cent. 12.25 per hour 3. How many actual units were produced 33000 x units Feedback Check My Work 1. Variable OH efficiency variance - (AH-SH) SVOR 2. LEV = (AH-SH) X SR LRV - (AR-SR) XAH 3. SH 2 x Units produced