probheis, the to gallon piastic eocitarater Duning shee, De produced and sold 10,000 containers istho 360 pounds of drect materiats at an diverage coat per pound of 332 and 500 direct manutacturing tabothours at an arprage wape of 31525 per hour Jime's direct manufacturing laber rate variance is: $125 unfavirable 57.623 .50 unfavorable No variance exists. $125 favorable