PA8. LO 8.3 Breakaway Company's labor information for May is as follows: Actual direct labor hours worked Standard direct labor hours allowed Total payroll for direct labor Direct labor time variance 48,000 47,400 $1,128,000 $ 13,800 (unfavorable) A. What is the actual direct labor rate per hour? B. What is the standard direct labor rate per hour? C. What was the total standard direct labor cost for May? D. What was the direct labor rate variance for May? PA9. LO 8.3 Power Co.'s labor information for June is as follows: 67,200 70,000 $ 23,520 $823,200 Direct labor hours worked Standard labor hours for units manufactured Unfavorable direct labor rate variance Total payroll for labor A. What was the actual labor rate per hour? B. What was the standard labor rate per hour? C. What was the total standard labor cost for units produced in June? D. What was the direct labor time variance for June