QUESTION 20 Scarlett Company has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $30 per hour. During October, Scarlett Company paid $234,900 to employees for 8100 hours worked. 4,000 units were produced during October. What is the flexible budget amount for direct labor? $246,000 O $232,000 $240,000 $237,800 QUESTION 21 Refer to Scarlett Company. What is the direct labor rate variance? O $3,000 favorable O$8100 unfavorable $ 8100 favorable O $3,000 unfavorable QUESTION 22 Refer to Scarlett Company. What is the direct labor efficiency variance? $3,000 unfavorable O $8100 favorable i $ 8100 unfavorable $ 3,000 favorable