QUESTION 7 The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $20. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,350,000. The direct labor quantity variance was O $30,000 unfavorable $45,000 unfavorable O $45,000 favorable O $30,000 favorable