Question 3 O out of 10 points Atlanta, Inc. has collected the following data for the manufacture of sprockets used as a component in one of its products: budgeted direct labor X are 1/2 hrs. $20/hr. for each sprocket, 20,500 hrs. of labor were used costing $395,000; and 40,000 sprockets were produced. What is the direct labor rate variance? (Note this could be a positive number indicating an unfavorable variance or a negative number indicating a favorable variance. Do not add a sign to positive numbers as Blackboard will mark that answer as incorrect.) Question 4 0 out of 10 points Chang Industries has 2.500 defective units of product that already cost $13 each to produce. A salvage company will purchase the defective units as Is for $5 each. Chang's production manager reports that the defects can be corrected for $6 per unit, enabling them to be sold at their regular market price of $21 each. What is the total amount of sunk cost identified in this