Name: During October, 10,000 direct labor hours were worked at a standard cost of $10 per hour. If the direct labor rate variance for October was $4,000 unfavorable, the actual cost per direct labor hour must be 19. a. $10.40. b. $10.00. . $9.60. d. $9.20. 20. Refer to Figure 9-2. What is the journal entry to record labor variances? 6,072 6,072 6,000 a. Work in Process Payroll 6,072 b.Payrolil Work in Process 6,072 Work in Process Labor Rate Variance c. 552 480 Labor Efficiency Variance Payroll d. Work in Process Labor Efficiency Variance 552 480 Labor Rate Variance Payroll 6,072 21. Colina Production Company uses a standard costing system. The following information pertains to 2014 Direct labor hours is the driver used to assign overhead costs to products. Actual production Actual factory overhead costs ($16,500 is fixed) Actual direct labor costs (11,250 hours) Standard direct labor for 5,500 units: 5,500 units $40,125 $131,625 11,000 hours $12.00 Standard hours allowed Labor rate The factory overhead rate is based on an activity level of 10,000 direct labor hours. Standard cost data for 5,000 units is as follows: Variable factory overhead Fixed factory overhead Total factory overhead $22,500 What is the variable overhead efficiency variance for Colina Production Company? a. $562.50 (F) b. $3,000.00 (U) c. $1,687.50 (F) d. $562.50 (U)