Question 31 2 Points The standard cost per unit of kitchen Sinks is 139 (see below). Budget estimates were that fixed overheads would be 348 500 and that 16 400 units would be sold in the year at 175 per unit. 114 Material 190 grams @ 60p Labour 2.5 hours @ 8 Variable cost 2 per labour hour 20 5 If the Direct Labour Cost in the year, at 8.50 per hour, was 378 250, the Labour Rate Variance is 4 000 Favorable B 18 250 Adverse 22 250 Adverse E4 250 Adverse