QUESTION 11 Deco-Rate makes decorative iron railings that require skilled labor. The standards for one of their products are: Direct materials: 3 lbs. of iron per unit at $3 per lb. Direct labor: 4 DLH per unit AT $16 per DLH Deco-Rate actually used 25.000 DLH at an actual costs of $372,000 to produced 4.000 units during the month. What is the direct labor price variance? (Round any inter the nearest cent, and your final answer to the nearest dollar) A. $28,000 F B. $256,000 F C. $256,000 U D. $28.000 U QUESTION 12 Oceanside Co. makes brass fittings for boats. The standards for one of their products are: Direct materials: 2 lbs. of brass per unit at $12 per lb. Direct labor: 4 DLH per unit at $18 per DLH Oceanside actually used 7500 pounds of brass at an actual cost of $98,400 to make 3,000 fittings during the month. What is the direct materials price variance? (Round calculations to the nearest cent, and your final answer to the nearest dollar.) A. $3,360 U B. $8,400 U C. $8.400 F D.$3,360 F QUESTION 13