on 13 + red out of 25 $ 7.50 37.50 question Cost standards for one unit of product no. 077: Direct material 3 pounds at $2.50 per pound Direct labor 3 hours at $7.50 per hour Actual results Units produced 7,800 units Diroot material purchased 26,000 pounds at $2.70 Direct material used 23.100 pounds at $2.70 Direct labor 40,100 hours at $7.30 $ 70,200 62,370 292,730 Assume that the company computes variances at the earliest point in time. The direct labor rate variance is Select one: O a $7,800F O b. $7.950F Oc$8,020F Od 58.000U e none of the other answers are correct