Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost (payroll) for April Labor rate variance Labor efficiency variance Actual direct labor hours worked (AQ) $28,000 $ 4,000 favorable $ 3,300 unfavorable 2,000 Prokp's total standard direct labor cost for the output in April (to the nearest dollar) was: $24,700. $32,000. $31,300. $35,300. $28,700