Northern Company is a manufacturer of blue jeans, and Northern uses standard costs in its budgets. The standards for direct materials, direct labor, and factory overhead are as follows. Direct materials: standard price $5 per square yard, and standard quantity 1.50 square yards; Direct labor: standard price $9 per hour, and standard quantity 0.80 hour per pair; and Factory Overhead: standard price $6 per labor hour, and standard quantity 0.80 labor hour per pair. The total standard cost per pair is A) $3.90 B) $19.00 C) $19.50 D) $20.00 E) none of the above Grass Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of $28.00 per hour. If 4,000 units required 16,750 direct labor hours at an hourly rate of $28.40 per hour, the direct labor rate variance is _; the direct labor time (quantity/efficiency) variance is ; and the total direct labor cost variance is A) $6,700 favorable; $21,000 favorable; $27,700 favorable B) $6,700 favorable; $21,000 favorable; $27,700 unfavorable C) $6,700 favorable; $21,000 unfavorable; $27,700 unfavorable D) $6,700 unfavorable; $21,000 unfavorable; $27,700 unfavorable E) none of the above