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? $240,000 O $232,000 O $246,000 $237,800 QUESTION 21 1.5 Refer to Scarlett Company. What is the direct labor rate variance? $ 8100 favorable $ 3,000 favorable O $ 3,000 unfavorable $ 8100 unfavorable QUESTION 22 1.5 Refer to Scarlett Company. What is the direct labor efficiency variance? $ 8100 unfavorable $ 8100 favorable O $ 3,000 unfavorable $ 3,000 favorable QUESTION 23 1.5 Ferry Chemical applies overhead based on direct labor hours. The variable overhead standard is 3 hours at $20 per hour. During March, Ferry Chemical spent $123,000 for variable overhead. 6,510 labor hours were used to produce 2, 100 units. How much is variable overhead on the flexible budget? O $119,700 $126,000 O $130,200 $ 120,000