Question 22 7.2 pts Theresa Greenfield, accounting intern, needs to explain how well labor was used in October. She has found the following information: Actual direct labor hours used 34.000 Actual rate per hour $17.00 Standard rate per hour $16.75 Standard hours for units produced 33,500 How much is the direct labor efficiency variance? $8,375 favorable $8,375 unfavorable $8,500 favorable O $8,500 unfavorable Question 23 7.2 pts Janicek Inc. manufactures a single product. Given the information below, if Janicek wants to make a profit of $22,000, unit sales must be closest to Selling price per unit $ 175.00 Variable expense per unit $ 93.00 Fixed expense per month $ 434,140 0 2607 5563 O 5294 o 4905