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Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period. Direct labor standard (4.00 hrs. @ $6.20/hr.) Actual hours worked Actual rate per hour $ 24.80 per unit 12,050 $ 6.30 Multiple Choice . $12,050 favorable 0 $10.885 unfavorable. 0 $10,885 favorable. 0 $1,400 favorable. O $1,400 unfavorable. Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (1.50 hrs. @ $18.90/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 28.35 per finished unit 84,100 hrs. 55,900 units $1,595,765 Multiple Choice $4,725 favorable. $11,000 favorable. O $6,275 favorable. $4,725 unfavorable. $11,000 unfavorable. A company uses the following standard costs to produce a single unit of output. Direct materials Direct labor Manufacturing overhead 7 pounds at $0.70 per pound 0.20 hour at $9.00 per hour 0.20 hour at $4.50 per hour = = = $4.90 $1.80 $0.90 During the latest month, the company purchased and used 66,000 pounds of direct materials at a price of $1.0 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $15,470 based on 1,820 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $6,000 and fixed manufacturing overhead incurred was $11,000. Based on this information, the direct labor rate variance for the month was: Multiple Choice 0 O $1,620 favorable 0 $2,530 favorable 0 $910 favorable 0 $2,530 unfavorable 0 O $1,620 unfavorable A job was budgeted to require 7 hours of labor per unit at $9.00 per hour. The job consisted of 8,900 units and was completed in 61,300 hours at a total labor cost of $563,500. What is the direct labor efficiency variance? Multiple Choice O $11.800 unfavorable $11,800 favorable. $9,000 unfavorable. $9,000 favorable. $2,800 unfavorable