QUESTION 21 The direct labor standards for a particular product are: 4 hours of direct labor @ $12.00 per direct labor-hour = $48.00 During October, 3,350 units of this product were made, which was 150 units less than budgeted. The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct labor variances for the month were: Labor Rate Variance Labor Efficiency Variance $1,614 U $600 U $1,614 U $600 F $1,614 F $600 U $1,614F $600 F O a. Item A O b. Item B O c. Item C O d. Item D QUESTION 22