Question 1 (1 point) A product's standard cost card specifies that a unit of the product requires 4 direct labor-hours. During September, 3,350 units were made, which was 150 units less than budgeted. The total budgeted direct labor cost for September was $117,600. The direct labor cost incurred during September was $111,850 and 13,450 direct labor-hours were worked. The direct labor efficiency variance for the month was O 1) S415.80 U O 2) $420.00 F 3) $420.00 U O4) $415.80 F Save Question 2 (1 point) Standard labor hours per unit of output is 1.7 hours; the standard labor rate is $14.05 per hour. Hours worked was 3,700 hours; total labor cost was $50,690; and output was 2,300 units. What is the labor rate variance? O 1) $1,295 F O 2) $4,246 F 3) $4,246 U O 4) $2,877 F