QUESTION 201 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? O $240,000 $246,000 O $237,800 $232,000 QUESTION 21 Refer to Scarlett Company. What is the direct labor rate variance? O $3,000 favorable $8100 unfavorable $8100 favorable O $3,000 unfavorable QUESTION 22 Refer to Scarlett Company. What is the direct labor efficiency variance? O $8100 favorable O $8100 unfavorable O $3,000 favorable O $3,000 unfavorable