Please answer with details. Thank you!

Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of exist22.50 per hour. During July, Whitman paid exist94, 750 to employees for 4, 445 hours worked. 2, 350 units were produced during July. What is the direct labor rate variance? A. exist11.000.00 favorable B. exist5, 737.50 favorable C. exist5, 262.50 favorable D. exist10, 525.00 unfavorable The responsibility center in which the manager has responsibility and authority over revenues, costs and assets is A. a cost center. B. an investment center. C. a profit center. D. a revenue center. Profit margin can be calculated as A. Sales revenue/average invested assets B. Operating income/sales revenue C. Operating income/average invested assets D. Average invested assets/sales revenue Avocado Company has an operating income of exist80,000 on revenues of exist1.000,000. Average invested assets are exist500,000 and Avocado Company has an 8% cost of capital. What is the profit margin? A. 8% B. 10% C. 16% D. 20%